“Reform Review” Dedicated to Tax and Social Insurance Relief Measures
A special issue of the Reform Review prepared by the Center for Analysis of Economic Reforms and Communication (CAERC) is dedicated to mitigating the negative impact of the Coronavirus (COVID-19) pandemic on business entities. It should be noted that a draft law proposing amendments to the Tax Code of the Republic of Azerbaijan and to the Law on Social Insurance has been submitted to the National Assembly of Azerbaijan.
According to CAERC financial analyst Ayaz Museyibov, the provisions set out in the relevant draft laws—aimed at reducing both tax and social insurance burdens within the framework of anti-pandemic measures—represent an iterative continuation of substantial support initiatives and are intended to prevent recessionary trends caused by the pandemic. The review outlines the key legislative changes proposed with respect to the scope, applicability, and duration of the temporary preferential tax regime. It also presents information on the general provisions envisaged for reducing the social insurance burden, the new insurance tariffs proposed for implementation, their validity periods across both phases, and the main relief measures. The relief measures envisaged for reducing both tax and social insurance burdens are expected to positively affect the ability of business entities to meet their tax and social obligations and to support their financial stability.
In the Reform Review, the reduction of the financial burden, the granting of tax holidays, the primary areas of impact of the applied reliefs, as well as other amendments and additions to the legislation, are presented in a comparative format.
The Reform Review is available in the “Reviews” section.








Op-eds
Ilkin Gasimov
Chief advisor of the Economic analysis division
New Financial Model for Resource Allocation in General Education
Baghish Ahmadov
Advisor to the Executive director of the Center for Analysis of Economic Reforms and Communication
Azerbaijan International Investment Forum: Investment Cooperation and National Development Priorities
Abdulrahim Dadashov
Deputy head of the Monitoring and evaluation division
Environmental Responsibility is One of the Key Conditions in the Development of the Mining Industry
Latif Zeynalli
Head of State Programs Division
Development of Competition Will Create New Opportunities for Sustainable Economic Growth
Orkhan Sadigov
Head of the Monitoring and evaluation division
A New Approach to Managing Off-Budget Funds Will Strengthen Financial Discipline
Elshan Yusifli
Head of the Monitoring of sectoral programs sector
New Changes to Nakhchivan’s State Programme: Export, Logistics and Social Mechanisms Improved
Abdulrahim Dadashov
Deputy head of the Monitoring and evaluation division
New Law Strengthens the Sustainable Development and Digital Monitoring of the Fisheries Sector