After a prolonged period of gradual reforms in Azerbaijan a comprehensive Tax Code was adopted and became effective on 1 January 2001. The new Tax code’s introduction had in recent years been accompanied by improvements in the system of tax administration which contributed to strong tax revenue gains in the past years. To introduce certainty into the tax system, improve efficiency of tax administration, and improve level of tax culture in the population of Azerbaijan. The project defined policies and practices and inform staff about it through a formal tax-training programme; improved internal communications pathways; supported taxpayer awareness campaign of the Ministry.
The specific objectives of the modernisation programme were:
• To create greater consistency in the administration of the tax system by the introduction of defined policies and practices and the adoption of a formal training programme that is linked to an HR strategy;
• To improve the operational efficiency of the Ministry of Taxes;
• To increase taxpayer awareness of their obligations and rights.
1. Tax Training.
• Define a formal training programme integrated with the HR function;
• Develop (in part) this programme;
• Implement the training programme (with a defined number of participants per annum).
2. Establish an operational network within the computer system of the Ministry of Taxes.
3. Increase taxpayer awareness as evidence by the number of new entrants into the tax system.