{"id":114147,"date":"2021-03-03T18:13:50","date_gmt":"2021-03-03T14:13:50","guid":{"rendered":""},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T20:00:00","slug":"","status":"publish","type":"post","link":"https:\/\/ucnoqta.az\/?p=114147","title":{"rendered":"&#8220;Sahibkar birlikl\u0259ri v\u0259 assosiasiyalar\u0131 il\u0259 s\u0131x \u0259m\u0259kda\u015fl\u0131q edil\u0259c\u0259k&#8221;- <font color=red><b>Nicat \u0130manov<\/b><\/font>"},"content":{"rendered":"<p><strong>&quot;D&ouml;vl\u0259t-sahibkar m&uuml;nasib\u0259tl\u0259rind\u0259 &quot;horizontal platforma&quot;n\u0131n qurulmas\u0131 h\u0259d\u0259fl\u0259nir&quot;<\/strong><\/p>\n<p>\u0130qtisadiyyat Nazirliyi yan\u0131nda D&ouml;vl\u0259t Vergi Xidm\u0259tind\u0259 bir s\u0131ra stuktur d\u0259yi\u015fiklikl\u0259ri h\u0259yata ke&ccedil;irilib. Bu d\u0259yi\u015fiklikl\u0259rin bir hiss\u0259si Vergi siyas\u0259ti Ba\u015f \u0130dar\u0259sinin f\u0259aliyy\u0259tini \u0259hat\u0259 edib. Ucnoqta.az x\u0259b\u0259r verir ki, Ba\u015f idar\u0259nin r\u0259isi Nicat \u0130manov d\u0259yi\u015fiklikl\u0259rin mahiyy\u0259ti v\u0259 qar\u015f\u0131ya qoyulan \u0259sas m\u0259qs\u0259dl\u0259ri \u015f\u0259rh edib.<\/p>\n<p><strong>&#8211; Nicat m&uuml;\u0259llim, Vergi siyas\u0259ti Ba\u015f \u0130dar\u0259sind\u0259 apar\u0131lm\u0131\u015f son struktur d\u0259yi\u015fiklikl\u0259ri n\u0259l\u0259ri \u0259hat\u0259 edir v\u0259 bu, hans\u0131 z\u0259rur\u0259td\u0259n ir\u0259li g\u0259lib?<\/strong><br \/>\n&#8211; D&ouml;vl\u0259t Vergi Xidm\u0259ti bu g&uuml;n Az\u0259rbaycanda iqtisadi inki\u015faf\u0131n t\u0259min edilm\u0259sind\u0259, sahibkarl\u0131\u011f\u0131n d\u0259st\u0259kl\u0259nm\u0259si prosesind\u0259 f\u0259al i\u015ftirak&ccedil;\u0131ya &ccedil;evril\u0259 bilib v\u0259 &ouml;t\u0259n ill\u0259r bir daha g&ouml;st\u0259rdi ki, vergi orqanlar\u0131 &ouml;lk\u0259nin iqtisadi inki\u015faf strategiyas\u0131n\u0131n haz\u0131rlanmas\u0131nda v\u0259 h\u0259yata ke&ccedil;irilm\u0259sind\u0259 &ouml;z t&ouml;hf\u0259l\u0259rini verm\u0259k iqtidar\u0131ndad\u0131r. Bu g&uuml;n h\u0259r bir sah\u0259nin f\u0259aliyy\u0259t prioritetl\u0259ri h&ouml;kum\u0259tin ba\u015fl\u0131ca v\u0259zif\u0259si olan davaml\u0131 iqtisadi art\u0131m\u0131n t\u0259min edilm\u0259sin\u0259 istiqam\u0259tl\u0259nm\u0259lidir.<\/p>\n<p>M\u0259lum oldu\u011fu kimi, qanunvericiliyin ictimai m&uuml;nasib\u0259tl\u0259rin t\u0259l\u0259bl\u0259rin\u0259 uy\u011funla\u015fd\u0131r\u0131lmas\u0131 v\u0259 onun icra mexanizml\u0259rinin effektivliyi \u0259lveri\u015fli biznes m&uuml;hitinin formala\u015fd\u0131r\u0131lmas\u0131 &uuml;&ccedil;&uuml;n b&ouml;y&uuml;k \u0259h\u0259miyy\u0259t da\u015f\u0131y\u0131r. Bu bax\u0131mdan, vergi qanunvericiliyinin t\u0259tbiqi zaman\u0131 sahibkarlar\u0131n qar\u015f\u0131s\u0131na &ccedil;\u0131xan &ccedil;\u0259tinlikl\u0259rin &ouml;yr\u0259nilm\u0259si, bu istiqam\u0259td\u0259 d&ouml;vl\u0259t vergi orqanlar\u0131 il\u0259 sahibkarlar aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 birg\u0259 \u0259m\u0259kda\u015fl\u0131\u011fa \u0259saslanan horizontal m&uuml;nasib\u0259tl\u0259rin qurulmas\u0131 vergi siyas\u0259ti &uuml;zr\u0259 prioritet istiqam\u0259tl\u0259rd\u0259n biridir.<\/p>\n<p>T\u0259sad&uuml;fi deyildir ki, Az\u0259rbaycan Respublikas\u0131 Prezidentinin 2021-ci il 2 fevral tarixli s\u0259r\u0259ncam\u0131 il\u0259 t\u0259sdiq edilmi\u015f &ldquo;Az\u0259rbaycan 2030: sosial-iqtisadi inki\u015fafa dair Milli Prioritetl\u0259r&rdquo;d\u0259 c\u0259miyy\u0259t, biznes v\u0259 d&ouml;vl\u0259t &uuml;&ccedil;l&uuml;y&uuml;n&uuml;n \u0259h\u0259miyy\u0259ti vur\u011fulanmaqla yana\u015f\u0131, biznes\u0259 dost d&ouml;vl\u0259t idar\u0259etm\u0259si iqtisadi y&uuml;ks\u0259li\u015fin t\u0259m\u0259l amill\u0259ri s\u0131ras\u0131nda qeyd edilib. H\u0259m&ccedil;inin, \u0130qtisadiyyat Nazirliyinin r\u0259hb\u0259rliyi t\u0259r\u0259find\u0259n vergi &ouml;d\u0259yicil\u0259ri il\u0259 vergi qurumlar\u0131 aras\u0131nda m&uuml;nasib\u0259tl\u0259rin yeni m&uuml;st\u0259vid\u0259 qurulmas\u0131, dialoq format\u0131nda g&ouml;r&uuml;\u015fl\u0259rin ke&ccedil;irilm\u0259si, assosiasiyalarla ba\u011fl\u0131 g&ouml;r&uuml;lm\u0259li olan i\u015fl\u0259rin intensivl\u0259\u015fdirilm\u0259si bar\u0259d\u0259 tap\u015f\u0131r\u0131qlar verilib.<\/p>\n<p>Sahibkarlar\u0131n maraqlar\u0131n\u0131 t\u0259msil ed\u0259n sahibkar birlikl\u0259ri, assosiasiyalar\u0131 v\u0259 dig\u0259r &ouml;d\u0259yici qruplar\u0131 il\u0259 qar\u015f\u0131l\u0131ql\u0131 \u0259m\u0259kda\u015fl\u0131\u011fa \u0259saslanan birg\u0259 f\u0259aliyy\u0259tin t\u0259min edilm\u0259si m\u0259qs\u0259dil\u0259 iqtisadiyyat nazirinin m&uuml;vafiq \u0259mrin\u0259 \u0259sas\u0259n \u0130qtisadiyyat Nazirliyi yan\u0131nda D&ouml;vl\u0259t Vergi Xidm\u0259tinin Vergi siyas\u0259ti Ba\u015f \u0130dar\u0259sind\u0259 struktur d\u0259yi\u015fiklikl\u0259ri apar\u0131l\u0131b, Qanunvericiliyin monitorinqi v\u0259 sahibkarl\u0131q subyektl\u0259ri il\u0259 i\u015f idar\u0259si, o c&uuml;ml\u0259d\u0259n idar\u0259nin t\u0259rkibind\u0259 Sahibkar birlikl\u0259ri v\u0259 assosiasiyalar\u0131 il\u0259 i\u015f \u015f&ouml;b\u0259si yarad\u0131l\u0131b. Yeni strukturun formala\u015fd\u0131r\u0131lmas\u0131nda \u0259sas m\u0259qs\u0259d birg\u0259 f\u0259aliyy\u0259t zaman\u0131 d&ouml;vl\u0259tl\u0259 sahibkarlar aras\u0131nda m&uuml;nasib\u0259tl\u0259ri dialoq platformas\u0131nda inki\u015faf etdirm\u0259k, sahibkarlar\u0131n vergi qanunvericiliyi il\u0259 \u0259laq\u0259dar qar\u015f\u0131la\u015fd\u0131qlar\u0131 sektoral problem v\u0259 &ccedil;\u0259tinlikl\u0259rin dinl\u0259nilm\u0259si, qanunvericilikd\u0259 v\u0259 inzibat&ccedil;\u0131l\u0131qda olan &ccedil;at\u0131\u015fmazl\u0131qlar\u0131n m&uuml;\u0259yy\u0259n edil\u0259r\u0259k aradan qald\u0131r\u0131lmas\u0131ndan ibar\u0259tdir.<\/p>\n<p><strong>&#8211; Sahibkar birlikl\u0259ri v\u0259 assosiasiyalar\u0131 il\u0259 i\u015f \u015f&ouml;b\u0259sinin f\u0259aliyy\u0259t prinsipi n\u0259d\u0259n ibar\u0259t olacaq?<\/strong><br \/>\n&#8211; Son ill\u0259rd\u0259 vergi sah\u0259sind\u0259 apar\u0131lan islahatlara n\u0259z\u0259r salsaq, g&ouml;r\u0259rik ki, d&ouml;vl\u0259t-sahibkar m&uuml;nasib\u0259tl\u0259rinin yeni m&uuml;st\u0259viy\u0259 &ccedil;\u0131xar\u0131lmas\u0131, qar\u015f\u0131l\u0131ql\u0131 dialoqa \u0259saslanan i\u015fg&uuml;zar m&uuml;nasib\u0259tl\u0259rin qurulmas\u0131 diqq\u0259t m\u0259rk\u0259zind\u0259dir. Struktur d\u0259yi\u015fiklikl\u0259ri, \u0259slind\u0259, bu prosesl\u0259rin davam\u0131d\u0131r. D&ouml;vl\u0259t-sahibkar m&uuml;nasib\u0259tl\u0259rind\u0259 horizontal platforman\u0131n qurulmas\u0131 h\u0259d\u0259fl\u0259nir. Qurulan i\u015f, ilk n&ouml;vb\u0259d\u0259, sektoral probleml\u0259rin davaml\u0131 olaraq &ouml;yr\u0259nilm\u0259si v\u0259 inki\u015faf perspektivl\u0259ri, bu m\u0259qs\u0259dl\u0259 qanunvericilik strukturunu nec\u0259 d\u0259yi\u015fm\u0259k bar\u0259d\u0259 d&ouml;vl\u0259t qurumlar\u0131n\u0131n m\u0259lumatl\u0131 olmas\u0131n\u0131 t\u0259min ed\u0259c\u0259kdir. N\u0259tic\u0259d\u0259 sektor &uuml;zr\u0259 vergi mexanizml\u0259rinin t\u0259kmill\u0259\u015fdirilm\u0259si, d\u0259st\u0259k t\u0259dbirl\u0259rinin g&ouml;r&uuml;lm\u0259si v\u0259 yenilikl\u0259rin t\u0259tbiqi &uuml;&ccedil;&uuml;n \u0259lveri\u015fli \u015f\u0259rait yaranm\u0131\u015f olacaq. Bu, h\u0259m d\u0259 sahibkarlarla dialoq mesaj\u0131n\u0131n c\u0259miyy\u0259t\u0259 \u0259yani &ccedil;atd\u0131r\u0131lmas\u0131d\u0131r. Yeni yarad\u0131lm\u0131\u015f \u015f&ouml;b\u0259 m&uuml;xt\u0259lif f\u0259aliyy\u0259t sah\u0259l\u0259ri &uuml;zr\u0259 sahibkarl\u0131q birlikl\u0259ri v\u0259 assosiasiyalar\u0131, ictimai birlikl\u0259r, ticar\u0259t palatalar\u0131 v\u0259 dig\u0259r &ouml;d\u0259yici qruplar\u0131 il\u0259 aktiv &uuml;nsiyy\u0259td\u0259 olacaq. Qar\u015f\u0131ya qoyulan h\u0259d\u0259fl\u0259r\u0259 nail olmaq v\u0259 qanunvericiliyin t\u0259tbiqinin sahibkarl\u0131q subyektl\u0259rinin f\u0259aliyy\u0259tind\u0259 yaratd\u0131\u011f\u0131 m&uuml;sb\u0259t v\u0259 m\u0259nfi hallar\u0131 ara\u015fd\u0131rmaq &uuml;&ccedil;&uuml;n bir ne&ccedil;\u0259 istiqam\u0259tl\u0259rd\u0259 i\u015fl\u0259rin g&ouml;r&uuml;lm\u0259si n\u0259z\u0259rd\u0259 tutulub.<\/p>\n<p><strong>&#8211; Sahibkarlar\u0131n qar\u015f\u0131la\u015fd\u0131qlar\u0131 probleml\u0259rin h\u0259lli istiqam\u0259tind\u0259 hans\u0131 i\u015fl\u0259rin g&ouml;r&uuml;lm\u0259si n\u0259z\u0259rd\u0259 tutulur?<\/strong><br \/>\n&#8211; Sahibkarl\u0131\u011f\u0131n qar\u015f\u0131s\u0131nda duran probleml\u0259rin m&uuml;\u0259yy\u0259n olunmas\u0131 m\u0259qs\u0259dil\u0259 sahibkar birlikl\u0259ri v\u0259 assosiasiyalar\u0131 il\u0259 m&uuml;t\u0259madi olaraq g&ouml;r&uuml;\u015fl\u0259rin v\u0259 m&uuml;zakir\u0259l\u0259rin t\u0259\u015fkil edilm\u0259si, m&uuml;\u0259yy\u0259n edilmi\u015f real probleml\u0259rin h\u0259lli istiqam\u0259tind\u0259 vergi qanunvericiliyinin v\u0259 inzibat&ccedil;\u0131l\u0131\u011f\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259sin\u0259 dair t\u0259klifl\u0259rin verilm\u0259si n\u0259z\u0259rd\u0259 tutulur. H\u0259r \u015feyd\u0259n &ouml;nc\u0259, sektorlar &uuml;zr\u0259 m&ouml;vcud probleml\u0259r v\u0259 &ccedil;\u0259tinlikl\u0259r bar\u0259d\u0259 ayd\u0131n t\u0259s\u0259vv&uuml;r yarad\u0131lmal\u0131d\u0131r. Bu m\u0259qs\u0259dl\u0259 ayr\u0131-ayr\u0131 sektorlar &uuml;zr\u0259 f\u0259aliyy\u0259t g&ouml;st\u0259r\u0259n assosiasiyalarla sistemli bir \u015f\u0259kild\u0259 i\u015f apar\u0131lacaq.<\/p>\n<p>Qeyd edim ki, art\u0131q aktiv f\u0259aliyy\u0259t g&ouml;st\u0259r\u0259n sahibkar birlikl\u0259ri v\u0259 assosiasiyalarla f\u0259al \u0259m\u0259kda\u015fl\u0131\u011fa ba\u015flan\u0131l\u0131b. Bu il fevral\u0131n 22-d\u0259 sahibkarlar\u0131n ictimai birlikl\u0259ri il\u0259 videokonfrans format\u0131nda ilk g&ouml;r&uuml;\u015f ke&ccedil;irilib. H\u0259min g&ouml;r&uuml;\u015f&uuml;n n\u0259tic\u0259si olaraq, sektorlardak\u0131 m&ouml;vcud &ccedil;a\u011f\u0131r\u0131\u015flar v\u0259 onlar\u0131n h\u0259lli &uuml;&ccedil;&uuml;n g&ouml;r\u0259 bil\u0259c\u0259yimiz i\u015fl\u0259rl\u0259 ba\u011fl\u0131 t\u0259klifl\u0259rin formala\u015fd\u0131r\u0131lmas\u0131 bar\u0259d\u0259 raz\u0131la\u015fma \u0259ld\u0259 edilib. Haz\u0131rda D&ouml;vl\u0259t Vergi Xidm\u0259ti t\u0259r\u0259find\u0259n m&uuml;vafiq assosiasiyalarla birg\u0259 h\u0259r bir vergi n&ouml;v&uuml; &uuml;zr\u0259 sahibkarlar\u0131n qar\u015f\u0131la\u015fd\u0131qlar\u0131 probleml\u0259r v\u0259 &ccedil;at\u0131\u015fmazl\u0131qlar bar\u0259d\u0259 m\u0259lumatlar toplan\u0131l\u0131r. Daha sonra bu m\u0259lumatlar emal edil\u0259c\u0259k v\u0259 qar\u015f\u0131l\u0131ql\u0131 m&uuml;zakir\u0259l\u0259r zaman\u0131 h\u0259min probleml\u0259rin obyektivliyi, habel\u0259 alternativ h\u0259ll\u0259ri, yaxud yeni format\u0131n haz\u0131rlanmas\u0131 z\u0259ruriliyi ayd\u0131nla\u015fd\u0131r\u0131lacaq.<\/p>\n<p>G&ouml;r&uuml;\u015fl\u0259rimiz zaman\u0131 vergi &ouml;d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n daimi xarakter alan pozuntu hallar\u0131 bar\u0259d\u0259, el\u0259c\u0259 d\u0259 qanunvericilikl\u0259 ba\u011fl\u0131 vahid yana\u015fman\u0131n t\u0259min edilm\u0259si &uuml;&ccedil;&uuml;n assosiasiyalar m\u0259lumatland\u0131r\u0131lacaq. Onlar da &ouml;z n&ouml;vb\u0259sind\u0259 xarakterik n&ouml;qsanlar, habel\u0259 vergi orqan\u0131n\u0131n izahlar\u0131 bar\u0259d\u0259 m\u0259lumatlar\u0131 sektorda &ccedil;al\u0131\u015fan sahibkarl\u0131q subyektl\u0259rinin diqq\u0259tin\u0259 &ccedil;atd\u0131racaqlar ki, n\u0259tic\u0259d\u0259 informasiya m&uuml;badil\u0259sinin &ccedil;evikliyi v\u0259 intensivliyi artm\u0131\u015f olacaq. H\u0259m&ccedil;inin inzibat&ccedil;\u0131l\u0131q sah\u0259sind\u0259 qar\u015f\u0131da duran &ccedil;\u0259tinlikl\u0259rin aradan qald\u0131r\u0131lmas\u0131nda h\u0259min sektorlara m&uuml;vafiq d\u0259st\u0259k veril\u0259c\u0259k. Bu, s\u0259n\u0259dl\u0259\u015fm\u0259l\u0259rin t\u0259rtibi, elektron s\u0259n\u0259dl\u0259\u015fm\u0259d\u0259ki &ccedil;\u0259tinlikl\u0259rin aradan qald\u0131r\u0131lmas\u0131, yeni elektron xidm\u0259tl\u0259rin t\u0259tbiqi v\u0259 ya t\u0259kmill\u0259\u015fdirilm\u0259si ola bilir. Y\u0259ni m\u0259qs\u0259d sahibkarlar\u0131n inzibat&ccedil;\u0131l\u0131q y&uuml;k&uuml;n&uuml; azaltmaq, praktiki t\u0259cr&uuml;b\u0259y\u0259 uy\u011fun inzibat&ccedil;\u0131l\u0131\u011f\u0131n qurulmas\u0131d\u0131r ki, onlar &uuml;&ccedil;&uuml;n ikili i\u015f y&uuml;k&uuml; yaranmas\u0131n.<\/p>\n<p>Sahibkarlar qar\u015f\u0131la\u015fd\u0131qlar\u0131 probleml\u0259r, m&ouml;vcud vergi siyas\u0259ti, h\u0259m&ccedil;inin sahibkarl\u0131\u011fa d&ouml;vl\u0259t d\u0259st\u0259yi mexanizml\u0259rinin t\u0259kmill\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 t\u0259klifl\u0259r ver\u0259 bil\u0259rl\u0259r. Bu \u0259m\u0259kda\u015fl\u0131q d&ouml;vl\u0259t-sahibkar t\u0259r\u0259fda\u015fl\u0131\u011f\u0131n\u0131n inki\u015faf etdirilm\u0259sin\u0259, qanunvericilik bazas\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259si istiqam\u0259tind\u0259 sahibkarlar\u0131n daha yax\u0131ndan c\u0259lb olunmas\u0131na imkan ver\u0259c\u0259k.<\/p>\n<p><strong>&#8211; Builki Vergi Forumunda s\u0259sl\u0259ndiril\u0259n yeni fikirl\u0259rd\u0259n biri d\u0259 g\u0259l\u0259c\u0259kd\u0259 Vergi M\u0259c\u0259ll\u0259sinin strukturunun d\u0259yi\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 idi. Bu, hans\u0131 z\u0259rur\u0259td\u0259n ir\u0259li g\u0259lir?<\/strong><br \/>\n&#8211; D&ouml;vl\u0259t Vergi Xidm\u0259tinin qar\u015f\u0131s\u0131nda duran h\u0259d\u0259fl\u0259rin icras\u0131 bax\u0131m\u0131ndan, Vergi M\u0259c\u0259ll\u0259sinin yeni strukturunun haz\u0131rlanmas\u0131 v\u0259 m&ouml;vcud t\u0259rtibat formas\u0131nda d\u0259yi\u015fiklikl\u0259rin edilm\u0259si n\u0259z\u0259rd\u0259 tutulur. Vergi M\u0259c\u0259ll\u0259sinin strukturunun d\u0259yi\u015film\u0259sinin v\u0259 yeni redaksiyada haz\u0131rlanmas\u0131n\u0131n z\u0259ruriliyi bir ne&ccedil;\u0259 s\u0259b\u0259bl\u0259 ba\u011fl\u0131d\u0131r. \u018fvv\u0259la, M\u0259c\u0259ll\u0259nin daha anla\u015f\u0131lan olmas\u0131 v\u0259 r\u0259qab\u0259tqabiliyy\u0259tliliyinin t\u0259min edilm\u0259si &uuml;&ccedil;&uuml;n z\u0259ruri d\u0259yi\u015fiklikl\u0259r edilm\u0259si vacibdir. \u0130kincisi, &ouml;lk\u0259y\u0259 xarici investisiyalar\u0131n c\u0259lb edilm\u0259si bax\u0131m\u0131ndan daha stabil Vergi M\u0259c\u0259ll\u0259sin\u0259 ehtiyac vard\u0131r. Xarici investorlar m&uuml;\u0259yy\u0259n zaman interval\u0131nda vergi m&uuml;hitinin sabit qalaca\u011f\u0131na \u0259min olmal\u0131d\u0131rlar. &Uuml;&ccedil;&uuml;nc&uuml;s&uuml;, f\u0259aliyy\u0259t sah\u0259l\u0259ri &uuml;zr\u0259 vergiy\u0259 c\u0259lb edil\u0259n \u0259m\u0259liyyatlar\u0131n detall\u0131 \u015f\u0259kild\u0259 t\u0259nziml\u0259nm\u0259si &uuml;&ccedil;&uuml;n Vergi M\u0259c\u0259ll\u0259sinin yeni strukturuna ehtiyac vard\u0131r. Sahibkarlar\u0131n ictimai birlikl\u0259ri il\u0259 apar\u0131lan i\u015fin m\u0259qs\u0259dl\u0259rind\u0259n biri d\u0259 budur. N\u0259hay\u0259t, Az\u0259rbaycan\u0131n vergi xidm\u0259tinin son ill\u0259rd\u0259 \u0259ld\u0259 etdiyi beyn\u0259lxalq t\u0259cr&uuml;b\u0259y\u0259 n\u0259z\u0259r salsaq, g&ouml;r\u0259rik ki, beyn\u0259lxalq vergi m&uuml;nasib\u0259tl\u0259rin\u0259 inteqrasiyan\u0131n t\u0259min olunmas\u0131 bax\u0131m\u0131ndan b&uuml;t&uuml;n bunlar\u0131 &ouml;z&uuml;nd\u0259 \u0259ks etdir\u0259n, daha qlobal xarakter k\u0259sb ed\u0259n yeni qanunvericilik s\u0259n\u0259dinin i\u015fl\u0259nib haz\u0131rlanmas\u0131 m\u0259qs\u0259d\u0259uy\u011fundur.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&quot;D&ouml;vl\u0259t-sahibkar m&uuml;nasib\u0259tl\u0259rind\u0259 &quot;horizontal platforma&quot;n\u0131n qurulmas\u0131 h\u0259d\u0259fl\u0259nir&quot; \u0130qtisadiyyat Nazirliyi yan\u0131nda D&ouml;vl\u0259t Vergi Xidm\u0259tind\u0259 bir s\u0131ra stuktur d\u0259yi\u015fiklikl\u0259ri h\u0259yata ke&ccedil;irilib. Bu d\u0259yi\u015fiklikl\u0259rin bir hiss\u0259si Vergi siyas\u0259ti Ba\u015f \u0130dar\u0259sinin f\u0259aliyy\u0259tini \u0259hat\u0259 edib. Ucnoqta.az&hellip;<\/p>\n","protected":false},"author":1,"featured_media":251278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[101],"tags":[],"class_list":["post-114147","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cemiyyet"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/114147","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=114147"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/114147\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/media\/251278"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=114147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=114147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=114147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}