{"id":65147,"date":"2018-06-04T19:27:31","date_gmt":"2018-06-04T15:27:31","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=65147","title":{"rendered":"Sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131 istiqam\u0259tind\u0259 h\u00fcquqi baza formala\u015fd\u0131r\u0131ld\u0131"},"content":{"rendered":"

M\u0259qs\u0259d hüquqi \u015f\u0259xsl\u0259rin qanuni m\u0259nafel\u0259rini qorumaq idi<\/strong><\/p>\n

Hüquqi dövl\u0259t quruculu\u011fu istiqam\u0259tind\u0259  h\u0259yata keçiril\u0259n t\u0259dbirl\u0259rd\u0259n biri d\u0259 sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131, onun  hüquqi bazas\u0131n\u0131n yarad\u0131lmas\u0131d\u0131r. Bu istiqam\u0259td\u0259 add\u0131mlardan biri d\u0259 Prezident Heyd\u0259r \u018fliyev t\u0259r\u0259find\u0259n 17 iyun 1996-c\u0131 il tarixd\u0259 imzalanan "\u0130stehsal, xidm\u0259t, maliyy\u0259-kredit f\u0259aliyy\u0259tin\u0259 dövl\u0259t n\u0259zar\u0259tinin qaydaya sal\u0131nmas\u0131 v\u0259 \u0259sass\u0131z yoxlamalar\u0131n qada\u011fan edilm\u0259si bar\u0259d\u0259" f\u0259rmand\u0131r. F\u0259rmanda bildirilirdi ki, iqtisadi f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olan idar\u0259, mü\u0259ssis\u0259, t\u0259\u015fkilat v\u0259 v\u0259t\u0259nda\u015flardan \u0259sass\u0131z keçiril\u0259n yoxlamalar haqq\u0131nda çoxsayl\u0131 \u015fikay\u0259t v\u0259 müraci\u0259tl\u0259r daxil olur. Dövl\u0259t n\u0259zar\u0259tini h\u0259yata keçir\u0259n orqanlar\u0131n b\u0259zi v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n bel\u0259 yoxlamalar\u0131n apar\u0131lmas\u0131 bir çox hallarda qeyri-qanuni varlanma m\u0259qs\u0259dl\u0259ri da\u015f\u0131y\u0131r v\u0259 ümumilikd\u0259 respublikan\u0131n iqtisadi böhrandan ç\u0131xmas\u0131nda subyektiv mane\u0259l\u0259r yarad\u0131r. Keçmi\u015f SSR\u0130 dövründ\u0259n miras qalan dövl\u0259t n\u0259zar\u0259ti mexanizmi müasir t\u0259l\u0259bl\u0259r\u0259 cavab vermir v\u0259 yoxlamalar zaman\u0131 v\u0259zif\u0259li \u015f\u0259xsl\u0259rin öz hüquqlar\u0131ndan sui-istifad\u0259 etm\u0259si üçün \u015f\u0259rait yarad\u0131r, bu is\u0259 v\u0259t\u0259nda\u015flar\u0131n haql\u0131 naraz\u0131l\u0131\u011f\u0131na s\u0259b\u0259b olur. Respublikada yeni iqtisadi münasib\u0259tl\u0259rin yaranmas\u0131 v\u0259 inki\u015faf\u0131 mülkiyy\u0259t formas\u0131ndan v\u0259 t\u0259\u015fkilati-hüquqi tabeliyind\u0259n as\u0131l\u0131 olmayaraq istehsal, xidm\u0259t v\u0259 maliyy\u0259-kredit f\u0259aliyy\u0259tin\u0259 dövl\u0259t n\u0259zar\u0259tinin h\u0259yata keçirilm\u0259si qaydalar\u0131n\u0131n d\u0259yi\u015fdirilm\u0259sini v\u0259 yeni qanunvericilikl\u0259 t\u0259nziml\u0259nm\u0259sini t\u0259l\u0259b edir. Bu s\u0259b\u0259bd\u0259n d\u0259 Prezidentin imzalad\u0131\u011f\u0131 f\u0259rman bu neqativ hallar\u0131n aradan qald\u0131r\u0131lmas\u0131na xidm\u0259t edirdi.  M\u0259qs\u0259d iqtisadi münasib\u0259tl\u0259rin s\u0259viyy\u0259sin\u0259 uy\u011fun müvafiq dövl\u0259t n\u0259zar\u0259t mexanizmini t\u0259tbiq etm\u0259k, h\u0259min n\u0259zar\u0259tin daha m\u0259qbul vasit\u0259l\u0259rini seçm\u0259k, bazar münasib\u0259tl\u0259rinin inki\u015faf\u0131na m\u0259nfi t\u0259sir göst\u0259r\u0259c\u0259k hallar\u0131n qar\u015f\u0131s\u0131n\u0131 almaq, v\u0259t\u0259nda\u015flar\u0131n v\u0259 hüquqi \u015f\u0259xsl\u0259rin qanuni m\u0259nafel\u0259rini qorumaq idi. F\u0259rman\u0131n imzalanmas\u0131ndan bir müdd\u0259t sonra dövl\u0259t n\u0259zar\u0259tinin t\u0259kmill\u0259\u015fdirilm\u0259si sah\u0259sind\u0259 \u0259h\u0259miyy\u0259tli i\u015fl\u0259r görüldü. Bel\u0259 ki, iqtisadi sah\u0259d\u0259 bir-birini t\u0259krarlayan, paralel v\u0259 lüzumsuz yoxlamalar\u0131n say\u0131 azald\u0131, bazar iqtisadiyyat\u0131n\u0131n inki\u015faf\u0131na m\u0259nfi t\u0259sir göst\u0259r\u0259n bir s\u0131ra hallar\u0131n qar\u015f\u0131s\u0131 al\u0131nm\u0131\u015f, v\u0259t\u0259nda\u015flar\u0131n v\u0259 hüquqi \u015f\u0259xsl\u0259rin qanuni m\u0259nafel\u0259rinin qorunmas\u0131 m\u0259qs\u0259di il\u0259 h\u0259m qanunvericilik, h\u0259m d\u0259 inzibatç\u0131l\u0131q sah\u0259sind\u0259 mü\u0259yy\u0259n t\u0259dbirl\u0259r keçirildi.<\/p>\n

Bundan ba\u015fqa, ilk növb\u0259d\u0259 sahibkarl\u0131\u011f\u0131n, xüsusil\u0259 kiçik v\u0259 orta sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131 üçün bir s\u0131ra qanunlar q\u0259bul edilm\u0259y\u0259 ba\u015fland\u0131. Ümummilli lider Heyd\u0259r \u018fliyevin 1997-ci il iyunun 24-d\u0259 t\u0259sdiql\u0259diyi “Az\u0259rbaycan Respublikas\u0131nda kiçik v\u0259 orta sahibkarl\u0131\u011fa Dövl\u0259t Köm\u0259yi Proqram\u0131 (1997-2000-ci ill\u0259r üçün)” m\u0259hz bu m\u0259qs\u0259dl\u0259 q\u0259bul olundu. Az\u0259rbaycan Konstitusiyas\u0131na v\u0259 "Sahibkarl\u0131q f\u0259aliyy\u0259ti haqq\u0131nda" Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa v\u0259 dig\u0259r qanunvericilik aktlar\u0131na uy\u011fun haz\u0131rlanan yeni proqram\u0131n m\u0259qs\u0259di sahibkarl\u0131\u011f\u0131n ard\u0131c\u0131l inki\u015faf\u0131, Az\u0259rbaycan iqtisadiyyat\u0131nda onun rolunun gücl\u0259ndirilm\u0259si v\u0259 t\u0259dric\u0259n dünya iqtisadiyyat\u0131na inteqrasiya olunmas\u0131 üçün \u0259lveri\u015fli mühitin formala\u015fd\u0131r\u0131lmas\u0131ndan ibar\u0259t idi. Sahibkarl\u0131\u011f\u0131n ard\u0131c\u0131l inki\u015faf\u0131n\u0131 t\u0259min etm\u0259k üçün proqramda bu sah\u0259d\u0259 hüquqi bazan\u0131n möhk\u0259ml\u0259ndirilm\u0259si, t\u0259\u015fkilati \u015f\u0259rtl\u0259rin, bazar infrastrukturunun t\u0259kmill\u0259\u015fdirilm\u0259si, s\u0259m\u0259r\u0259li iqtisadi-maliyy\u0259 mexanizminin yarad\u0131lmas\u0131, i\u015fl\u0259k müdafi\u0259 sisteminin formala\u015fd\u0131r\u0131lmas\u0131 \u0259sas v\u0259zif\u0259l\u0259r kimi qar\u015f\u0131ya qoyulurdu. Dem\u0259li, Proqramda kiçik v\u0259 orta sahibkarl\u0131\u011f\u0131n rolunu mü\u0259yy\u0259n etm\u0259k, bu istiqam\u0259td\u0259 qanunvericiliyi möhk\u0259ml\u0259ndirm\u0259k, sahibkarlar üçün münbit maliyy\u0259-kredit sistemini formala\u015fd\u0131rmaq idi.<\/p>\n

Bundan ba\u015fqa, öz\u0259l bölm\u0259ni daha da inki\u015faf etdirm\u0259k m\u0259qs\u0259dil\u0259 Heyd\u0259r \u018fliyevin bilavasit\u0259 tap\u015f\u0131r\u0131\u011f\u0131 \u0259sas\u0131nda 1997-ci ild\u0259n ba\u015flayaraq vergi münasib\u0259tl\u0259rinin t\u0259nziml\u0259nm\u0259si sah\u0259sind\u0259 vahid v\u0259 t\u0259kmil qanunvericilik bazas\u0131n\u0131n yarad\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 Vergi M\u0259c\u0259ll\u0259sinin layih\u0259sinin haz\u0131rlanmas\u0131na ba\u015flan\u0131ld\u0131. Sözüged\u0259n layih\u0259nin haz\u0131rlanmas\u0131 prosesind\u0259 onun ayr\u0131-ayr\u0131 hiss\u0259l\u0259ri dövl\u0259t ba\u015fç\u0131s\u0131 yan\u0131nda keçiril\u0259n mü\u015favir\u0259l\u0259rd\u0259 d\u0259f\u0259l\u0259rl\u0259 müzakir\u0259 edil\u0259r\u0259k, vergitutman\u0131n sad\u0259l\u0259\u015fdirilm\u0259si, onun bazas\u0131n\u0131n geni\u015fl\u0259ndirilm\u0259si, vergi yükünün azald\u0131lmas\u0131, vergi öd\u0259yicil\u0259rinin hüquqlar\u0131n\u0131n geni\u015fl\u0259ndirilm\u0259si v\u0259 s. bar\u0259d\u0259 ulu önd\u0259rin d\u0259y\u0259rli tövsiy\u0259l\u0259ri bu i\u015fin u\u011furla ba\u015fa çatd\u0131r\u0131lmas\u0131na z\u0259min yaratd\u0131. 1 yanvar 2001-ci il tarixd\u0259 "Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259si"nin q\u0259bul edilm\u0259si ölk\u0259nin h\u0259yat\u0131nda tarixi bir hadis\u0259 olaraq, vergi sisteminin t\u0259kmill\u0259\u015fdirilm\u0259si v\u0259 onun beyn\u0259lxalq standartlara uy\u011funla\u015fd\u0131r\u0131lmas\u0131 sah\u0259sind\u0259 at\u0131lm\u0131\u015f \u0259n ba\u015fl\u0131ca add\u0131m oldu. Bundan önc\u0259 is\u0259 vergi münasib\u0259tl\u0259rini t\u0259nziml\u0259y\u0259n bir s\u0131ra qanunlar\u0131n, m\u0259s\u0259l\u0259n, "M\u0259d\u0259n vergisi haqq\u0131nda" (1995-ci il), "\u018fmlak vergisi haqq\u0131nda" (1995-ci il), "Mü\u0259ssis\u0259l\u0259rin v\u0259 t\u0259\u015fkilatlar\u0131n m\u0259nf\u0259\u0259t vergisi haqq\u0131nda" (1996-c\u0131 il) qanunlar\u0131n q\u0259bul edilm\u0259si, qüvv\u0259d\u0259 olan "\u018flav\u0259 d\u0259y\u0259r vergisi haqq\u0131nda", "Fiziki \u015f\u0259xsl\u0259rin g\u0259lirl\u0259rind\u0259n vergi haqq\u0131nda" v\u0259 s. qanunlarda \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259r edilm\u0259si sahibkarlar sinfinin formala\u015f\u0131b inki\u015faf etm\u0259sind\u0259 mühüm \u0259h\u0259miyy\u0259t k\u0259sb etdi. Ulu önd\u0259rin sahibkarlara birba\u015fa qay\u011f\u0131s\u0131 say\u0259sind\u0259 vergi d\u0259r\u0259c\u0259l\u0259rinin müt\u0259madi olaraq endirilm\u0259si d\u0259 öz\u0259l sektorun ümumi iqtisadiyyatda ç\u0259kisinin artmas\u0131nda özün\u0259m\u0259xsus rol oynad\u0131.<\/p>\n

 Bütün bunlarla yana\u015f\u0131 h\u0259l\u0259 d\u0259 b\u0259zi sah\u0259l\u0259rd\u0259 mövcud olan çat\u0131\u015fmazl\u0131qlar\u0131n tam aradan qald\u0131r\u0131lmas\u0131 v\u0259 iqtisadiyyat\u0131n inki\u015faf\u0131 üçün dövl\u0259t n\u0259zar\u0259ti sah\u0259sind\u0259 h\u0259yata keçiril\u0259n islahatlar\u0131n davaml\u0131 olmas\u0131n\u0131 z\u0259ruri edirdi. Dövl\u0259t n\u0259zar\u0259ti sisteminin t\u0259kmill\u0259\u015fdirilm\u0259si, sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131, yerli v\u0259 xarici i\u015f adamlar\u0131n\u0131n f\u0259aliyy\u0259tin\u0259 \u0259sass\u0131z müdaxil\u0259l\u0259rin qar\u015f\u0131n\u0131n al\u0131nmas\u0131, korrupsiya, rü\u015fv\u0259txorluq v\u0259 dig\u0259r v\u0259zif\u0259d\u0259n su istifad\u0259 hallar\u0131 il\u0259 mübariz\u0259nin geni\u015fl\u0259ndirilm\u0259si m\u0259qs\u0259dil\u0259 ölk\u0259 prezidenti t\u0259r\u0259find\u0259n 7 yanvar 1999-cu il tarixli "Dövl\u0259t n\u0259zar\u0259ti sisteminin t\u0259kmill\u0259\u015fdirilm\u0259si v\u0259 sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131 sah\u0259sind\u0259 süni mane\u0259l\u0259rin aradan qald\u0131r\u0131lmas\u0131 haqq\u0131nda" f\u0259rman imzaland\u0131<\/p>\n

Öt\u0259n müdd\u0259t \u0259rzind\u0259 dövl\u0259t n\u0259zar\u0259tinin t\u0259rkib hiss\u0259si kimi iqtisadi n\u0259zar\u0259t sisteminin mühüm h\u0259lq\u0259l\u0259rind\u0259n biri olan maliyy\u0259 n\u0259zar\u0259ti sah\u0259sind\u0259 d\u0259 ciddi d\u0259yi\u015fiklikl\u0259r ba\u015f verdi. Bazar iqtisadiyyat\u0131n\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq dövl\u0259timiz iqtisadiyyata birba\u015fa müdaxil\u0259 etm\u0259 siyas\u0259tind\u0259n imtina ed\u0259r\u0259k dolay\u0131 vasit\u0259l\u0259rl\u0259 t\u0259nziml\u0259m\u0259 siyas\u0259tin\u0259 üstünlük vermi\u015fdir ki, bunlardan da biri s\u0259m\u0259r\u0259li maliyy\u0259 n\u0259zar\u0259ti, o cüml\u0259d\u0259n vergi n\u0259zar\u0259ti sisteminin t\u0259tbiqi oldu. Bu m\u0259qs\u0259dl\u0259 vergi orqanlar\u0131 t\u0259r\u0259find\u0259n apar\u0131lan vergi yoxlamalar\u0131 \u0259sasl\u0131 t\u0259hlil olundu v\u0259 burada mövcud bo\u015fluqlar\u0131n aradan qald\u0131r\u0131lmas\u0131na dair müvafiq d\u0259yi\u015fiklikl\u0259r edildi. Bu d\u0259yi\u015fiklikl\u0259r s\u0259yyar vergi yoxlamalar\u0131n\u0131n dövrilik prinsipin\u0259 \u0259sas\u0259n yox, qanun pozuntusuna yol ver\u0259n, vergid\u0259n yay\u0131nan intizams\u0131z vergi öd\u0259yicil\u0259rind\u0259 apar\u0131lmas\u0131n\u0131 n\u0259z\u0259rd\u0259 tutdu.<\/p>\n

Sahibkarl\u0131q f\u0259aliyy\u0259tinin t\u0259nziml\u0259nm\u0259si il\u0259 ba\u011fl\u0131 qanunvericilik bazas\u0131n\u0131n yarad\u0131lmas\u0131 sah\u0259sind\u0259 q\u0259bul edil\u0259n s\u0259n\u0259dl\u0259rd\u0259 bazar münasib\u0259tl\u0259ri \u0259sas\u0131nda iqtisadiyyat\u0131n inki\u015faf\u0131na \u015f\u0259raitin yarad\u0131lmas\u0131, sahibkarl\u0131\u011fa hüquqi t\u0259minat\u0131n verilm\u0259si v\u0259 r\u0259qab\u0259t mexanizminin formala\u015fmas\u0131, h\u0259mçinin r\u0259qab\u0259tin qorunmas\u0131 il\u0259 ba\u011fl\u0131 müdd\u0259alar öz \u0259ksini tapd\u0131. Bu s\u0259n\u0259dl\u0259r iqtisadiyyat\u0131n bütün sah\u0259l\u0259rini \u0259hat\u0259 etm\u0259kl\u0259 azad r\u0259qab\u0259tin t\u0259min olunmas\u0131na v\u0259 iqtisadiyyat\u0131n dinamik inki\u015faf\u0131na xidm\u0259t etdi. 
\nsahibkarl\u0131\u011f\u0131n inki\u015faf\u0131na süni maneçilik tör\u0259dirdi. Buna gör\u0259 d\u0259 bu problem müdrik Öt\u0259n müdd\u0259t \u0259rzind\u0259 dövl\u0259t n\u0259zar\u0259tinin t\u0259rkib hiss\u0259si kimi iqtisadi n\u0259zar\u0259t sisteminin mühüm h\u0259lq\u0259l\u0259rind\u0259n biri olan maliyy\u0259 n\u0259zar\u0259ti sah\u0259sind\u0259 d\u0259 ciddi d\u0259yi\u015fiklikl\u0259r ba\u015f verdi. Bazar iqtisadiyyat\u0131n\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq dövl\u0259timiz iqtisadiyyata birba\u015fa müdaxil\u0259 etm\u0259 siyas\u0259tind\u0259n imtina ed\u0259r\u0259k dolay\u0131 vasit\u0259l\u0259rl\u0259 t\u0259nziml\u0259m\u0259 siyas\u0259tin\u0259 üstünlük verdi ki, bunlardan da biri s\u0259m\u0259r\u0259li maliyy\u0259 n\u0259zar\u0259ti, o cüml\u0259d\u0259n vergi n\u0259zar\u0259ti sisteminin t\u0259tbiqi oldu. Bu m\u0259qs\u0259dl\u0259 vergi orqanlar\u0131 t\u0259r\u0259find\u0259n apar\u0131lan vergi yoxlamalar\u0131 \u0259sasl\u0131 t\u0259hlil olundu v\u0259 burada mövcud bo\u015fluqlar\u0131n aradan qald\u0131r\u0131lmas\u0131na dair müvafiq d\u0259yi\u015fiklikl\u0259r edildi. Bu d\u0259yi\u015fiklikl\u0259r s\u0259yyar vergi yoxlamalar\u0131n\u0131n dövrilik prinsipin\u0259 \u0259sas\u0259n yox, qanun pozuntusuna yol ver\u0259n, vergid\u0259n yay\u0131nan intizams\u0131z vergi öd\u0259yicil\u0259rind\u0259 apar\u0131lmas\u0131n\u0131 n\u0259z\u0259rd\u0259 tutdu<\/p>\n

(ard\u0131 var)<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

M\u0259qs\u0259d hüquqi \u015f\u0259xsl\u0259rin qanuni m\u0259nafel\u0259rini qorumaq idi Hüquqi dövl\u0259t quruculu\u011fu istiqam\u0259tind\u0259  h\u0259yata keçiril\u0259n t\u0259dbirl\u0259rd\u0259n biri d\u0259 sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131, onun  hüquqi bazas\u0131n\u0131n yarad\u0131lmas\u0131d\u0131r. Bu istiqam\u0259td\u0259 add\u0131mlardan biri d\u0259 Prezident Heyd\u0259r \u018fliyev…<\/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":[1],"tags":[],"class_list":["post-65147","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esas"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/65147","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=65147"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/65147\/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=65147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=65147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=65147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}