Study of Small and Medium Enterprises in Azerbaijan - IFC

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Chart A7.5 List of Government and Local Taxes, Fees, and Other Compulsory Budget Payments Paid by Enterprises, by Type of Business (% of respondents) Individual entrepreneurs Personal income tax Simplified tax Tax to Social Protection Fund Small & Medium Enterprises Withholding tax Land tax Real property tax Road user tax Corporate profit tax Value added tax Tax on fields extraction Excises 0% 20% 40% 60% 80% 100% Chart A7.6 Average Number of Paid Taxes, by Type of Business (number of taxes) 5 4 3 4 4 2 1 0 Individual entrepreneurs Small & Medium companies Chart A7.7 Average Number of Visits to Tax Office for Tax Reports’ Submissions During the Last 12 Months, by Type of Business 8 6 4 7 5 (number of visits) 2 0 Individual entrepreneurs Small & Medium companies 204 St u d y o f Sma l l a n d Me d i u m Ent e r p r i s es in Az e r b a i j a n
Chart A7.8 Reported Share of Businesses Concealing Turnover, by Type of Business and Location (% of respondents) 30% 25% 20% 15% 10% 26% 14% 20% 14% 22% 14% Individual entrepreneurs Small & Medium Enterprises 5% 0% Capital Regions Total Chart A7.9 Reported Share of Businesses Concealing Turnover, by Type of Business and Location 40% 30% 20% 30% 28% (average share of sales) 10% 0% Individual entrepreneurs Small & Medium companies Chart A7.10 Reported Share of Businesses Making Unofficial Payments, by Type of Business (average share of businesses) 40% 30% 20% 36% 31% 10% 0% Individual entrepreneurs Small & Medium companies Chart A7.11 Reported Share of Sales Made for Unofficial Payments, by Type of Business 25% 20% 15% 20% 16% (average share of sales) 10% 5% 0% Individual entrepreneurs Small & Medium companies Aze r b a i j a n i Bu s i n e s s En a b l i n g En v i r o n m e n t Pr o j e c t 205
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Study of Small and Medium Enterpris
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Study of Small and Medium Enterpris
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5. Business Permits................
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Foreword and Acknowledgements IFC,
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critically examines all areas of op
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of each formality. Special attentio
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Policy Recommendations Business Reg
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Problems Sources of Problem Recomme
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Business Taxation Problems Sources
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Capital: Baku Country’s populatio
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The state, ultimately responsible f
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1. Methodology 1.1 Background The s
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the share of economically active co
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Scope of activity Official statisti
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2. SMEs in Azerbaijan The aim of th
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Meanwhile, the number of small and
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Table 2.2 Statistical information o
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The “typical” small enterprise
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According to the IFC survey, more t
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2.5.3 Legal disputes Most entrepren
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3. Business Registration In January
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According to the law previously in
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3.4 Economic impact estimate Accord
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tion duplicate is addressed to the
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the local tax inspectorate for regi
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3.10.3 Introduce the electronic reg
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3.10.7 Simplify the liquidation pro
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Business registration before ‘one
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Process map of one-stop-shop busine
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Registration for individual entrepr
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4.1 Licensing: the legal framework
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Chart 4.1 Number of activities requ
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While the Rules specify limits for
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Chart 4.6 Economic impact of licens
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Annex 4.1 Checklist of issues for d
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Based on the IFC survey estimates,
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5.2 Permits coverage The Azerbaijan
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Box 5.4 An example of overlapping p
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5.4 Permit expenses Azerbaijani leg
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Chart 5.9 40% Average percentage of
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2.4. Specifying in the law a unifor
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Annex 5.1 Procedure for obtaining c
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Annex 5.2 Checklist of issues for d
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The most significant legal act in i
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6.1.2 There is no effective mechani
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6.1.4 Entrepreneurs are not aware o
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IFC’s analysis showed that only h
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6.2.2.1 The inspections process and
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View from an entrepreneur: “The s
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Chart 6.11 Average registration in
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going in the opposite direction. In
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clearly defined circumstances, or a
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Annex 6.2 Presidential Decree No. 7
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The bulk of individual entrepreneur
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Items 1-9 are collected at the firs
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The IFC survey reveals that one in
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Table 7.5 Main tax obligations of a
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Chart 7.3 IFC Survey: Complexity of
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7.3.2 Tax inspections negatively af
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7.3.5 The cumbersome VAT administra
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• Introducing clearer and more el
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Chart 8.1 Development of Credit Ins
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More than 90 percent of entrepreneu
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Chart 8.9 The loan interest rates o
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Case study of a Baku-based glass an
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View from a bank employee: “One p
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Box 8.2 Examples of a successful cr
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Box 8.3 Examples of alternative mec
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9. Foreign Trade The volume of fore
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Box 9.1 Customs regimes under the C
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As Chart 9.1 illustrates, 98 percen
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Table 9.1 A comparison of the proce
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The comprehensive system of mandato
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Table 9.2 Average costs for imports
Page 155 and 156: Box 9.5 Customs payments The Custom
Page 157 and 158: Box 9.8 An excessive number of docu
Page 159 and 160: Moreover, due to the underdeveloped
Page 161 and 162: Expected impact More comprehensible
Page 163 and 164: 9.5.6 Accelerate WTO accession of A
Page 165 and 166: Chart 9.5 Goods importable upon app
Page 167 and 168: Azerbaijan has been long pending a
Page 169 and 170: List of Laws 1. The Tax Code of the
Page 171 and 172: Statistical Annexes Aze r b a i j a
Page 173 and 174: Chart A1.3 Individual Entrepreneurs
Page 175 and 176: Chart A1.7 Individual Entrepreneurs
Page 177 and 178: Chart A1.14 Three Major Types of Ob
Page 179 and 180: Registration Chart A2.1 Entrepreneu
Page 181 and 182: Chart A2.8 Three Major Problems Occ
Page 183 and 184: Chart A3.3 Existence of Licenses by
Page 185 and 186: Chart A3.9 Three Major Obstacles to
Page 187 and 188: Chart A4.4 Obtaining of Any Permits
Page 189 and 190: Chart A4.10 Time Required to Obtain
Page 191 and 192: Chart A5.4 Application for Credit o
Page 193 and 194: Chart A5.12 Average Interest Rate (
Page 195 and 196: Chart A6.3 Entrepreneurs That Under
Page 197 and 198: Chart A6.8 Authorities That Made In
Page 199 and 200: Chart A6.13 Breakdown of Number of
Page 201 and 202: Chart A6.19 Average Duration of One
Page 203 and 204: Chart A6.25 Small and Medium Enterp
Page 205: Chart A7.3 Small and Medium Enterpr
Page 209 and 210: Chart A8.3 Usage of Optional (not c
Page 212: Azerbaijan Business Enabling Enviro
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Study of Small and Medium Enterprises in Azerbaijan - IFC

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