Azərbaycanda vergi sisteminin tarixi

Purpose - to investigate the history of the tax system, evolution of the research to the history of the tax system and asserting of the contemporary propensity. Design/methodology/approach - The methodology of research: Except general, theoretical ical methods, histor consistency consist of methods. Finding - Result of the research: emerging of the existence of the taxes in Azerbaijan for the ancient times, researching systematically with the historical order for the first time though the majority of the research of the tax systems, emerging what kind of tax and obligation usage in various times and being different of the tax policy of the states existed in each historical age. Research limitation/implications - the sufficiently limitation of the scientific researches connected with the subject in Azerbaijan, not reaching enough till our age the information of the existed tax kinds in the initial stages Practical implications- the history of the tax system giving opportunity for perceiving existing tax system till our age form ancient in Azerbaijan investigating very accurately. Originality/value - determining of the basic development directions connected with the subject generalizing different approaches and being of the first researches in this direction in the Azerbaijan language literature.