
Sabina Aliyeva, the Ombudsman of Azerbaijan participated in the Forum on “Tax Service-25: Sustainable development and effective transformation.”
During her speech, the Ombudsman said tax policy, which is one of the key components of the legal state and democratic society, takes a significant role in ensuring economic stability. It was noted that after the regaining state independence, complex reforms have been carried out to improve taxation and sustanaible development, which have been also aimed at more effective promoting of human rights and freedoms.
The Ombudsman emphasized the cooperation existing between the Ombudsman Office and State Tax Service for the purpose of more effectively protect the taxpayers’ rights and the rights of other participants in taxation, restore violated rights, enhance transparency in the taxation, and promote the rights to free entrepreneurship. It was also noted that this cooperation includes activities related to the implementation of the UN Guiding Principles on Business and Human Rights in the country and the development of a sectoral national action plan.
Sabina Aliyeva spoke about monitoring visits conducted within her NPM mandate to places where individuals cannot leave at their own will, including the temporary detention facility of the State Tax Service in order to investigate the conditions of detention, treatment of detainees, and review the complaints received during these visits.
It was also mentioned that the Ombudsman Office, on a regular basis, examines normative legal acts to guarantee better protection of human rights and freedoms. The Ombudsman has helped to strengthen the national Tax Code, the "Regulations on Service in State Tax Authorities," and other pertinent normative texts in this area over the years.
The Ombudsman emphasized the importance of expanding joint efforts to protect the rights of taxpayers and other participants in tax relations. It was stated that strengthening inter-agency information exchange for more effective investigation of complaints and improving legislation would contribute to achieving the set goals at the highest level.