Gasimov I.E. Scientifi c worker, Institute of Economy, National Academy of Sciences of Azerbaijan THE QUESTIONS IMPROVEMENT TAXATION ON ENTREPRENEURIAL ACTIVITY IN AZERBAIJAN REPUBLIC The article questions improvement taxation on entrepreneurial activity in Azerbaijan Republic are considered. <...> The article present problems investigated, for their solving direction effective suggestions and recommendations are given as well. <...> Last years in Azerbaijan Republic for modernization and improvement of national tax system, also for to adapt modern tax services to international standard was realized effective works at present direction. <...> Moreover, serious steps were taken to tax legislative and taxation. <...> After realized competitiveness economic policy Azerbaijan Republic forming and improving new tax system. <...> From this point of view last years main achievement which Azerbaijan Republic obtained integration to international tax system, also joining to reformer countries groups. <...> Accordingly to practice of developing countries shown that are main target forming economic relation between taxpayer. <...> Improvement of administrative taxes depends increasing usage of information technologies, service to taxpayer, development of human resources, and etc. <...> For forming e-government creation automated tax information system (ATIS) which helping activity of tax organs to support realizing tax policy. <...> Presented services to taxpayer (especially e-services) was being increased. <...> Realizing tax return in electron forms considered main steps and to help taxpayer decrease operation expenses. <...> For presented main information about taxes system fi rst time in CIS space was created 195 phone service by Tax Ministry of Azerbaijan Republic. <...> After accepted “State program improvement of tax administration in Azerbaijan Republic” observed importance progress in this direction. <...> For example, last three year for realization marked program main fi ve strategic direction and 39 economic measures had been realized. <...> After realizing state program formed new tax administration, and was created functional management system. <...> From 2008 year by Taxes Ministry for simplify development of enterprise and beginning processes of business to realize registration of enterprise activity of subjects «one window». <...> Taxes Ministry for improvement national tax system and its modernization <...>