The stable development of the country's economy, the significant increase in the number of active taxpayers, the activation of economic and entrepreneurial activity in our territories liberated from occupation necessitates the adjustment of the management system of tax authorities to modern challenges. Based on this necessity, optimizations were made in the structure of the State Tax Service under the Ministry of Economy.
The changes are aimed at increasing the positive dynamics of tax revenues, establishing the tax ecosystem in the liberated territories, ensuring access to tax services and citizen satisfaction of citizens and business entities living there, and improving the risk-based control framework in general.
The main points within the framework of the reforms are:
Tax authorities were established for territories liberated from occupation. The Karabakh Territorial Tax Administration and the East Zangezur Territorial Tax Administration were established on the basis of the tax departments of the regions liberated from occupation.
The main goal here is to contribute to the reintegration of the liberated territories into the country's economy and the acceleration of the Great Return, to adapt tax administration to the general management model, and to provide access to tax services.
The tax ombudsman service head office was established. The main goal in creating the head office is to take preventive measures to protect the rights of taxpayers in tax authorities and to increase efficiency in this field. The creation of this structure aims to provide additional support to entrepreneurs in solving the issues they face.
A tax risk management department has been established. The main goal in the creation of the head office is the preliminary analysis of taxation risks and the establishment of a mechanism for taking appropriate measures. Thus, taxpayers' time will be saved, tax authorities' resources will be directed to taxpayers with higher risk potential, resource allocation will be optimized.
Some functions are centralized. Baku City Operative Tax Control and Accounting Organization Head Office was established on the basis of the Baku City Small Business Administration. A tax authority was established with the mentioned change that will carry out uniform accounting activities and operational control for the city of Baku.
In addition, the functions of 4 territorial tax bodies related to mobile and camera tax inspections and the function of the Baku City Main Department for Work with Small Entrepreneurship related to chamber tax inspections have been combined with the corresponding functions of the Baku City General Department of Local Revenue. This change will allow the introduction of a unified approach in the field of mobile and camera inspections, increasing the effectiveness of inspections.
