MƏNFƏƏT VERGİSİ VƏ İQTİSADİ ARTIM ARASINDA ƏLAQƏNİN TƏDQİQİ
A STUDY OF THE RELATIONSHIP BETWEEN PROFIT TAX AND ECONOMIC GROWTH

Summary/Abstract: The article examines the relationship between income tax and economic growth. The main purpose of the article is to explore the relationship between income tax and economic growth. Economic growth is a key economic indicator for any country. Therefore, it is important to study the factors that influence it. This tax imposed on the profits obtained by legal entities occupies an important place for the economy. Set tax rates affect the economic behavior of the subject of taxation. This, in turn, changes the functioning of the economy. Therefore, how and to what extent the profit tax affects the activity of economic entities, the development and growth of the country's economy is constantly being investigated. Income tax is also one of the factors affecting economic growth. In addition, the article talks about the history of taxes and profit tax, their periods. A few analyzes were conducted using the main economic indicators for Azerbaijan. Observation, regression analysis, analytical analysis, comparative analysis, ADF test and model fit tests were used in the dissertation work. While researching the relationship between income tax and economic growth, foreign information sources, legislative acts of countries, especially tax legislation, and internet resources were widely used. Journals and books published during the last 10 years have been the main source of reference. Based on the results of the research, there is no relationship between income tax and economic growth. The change in income tax will not affect economic growth.

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