{"id":14882,"date":"2019-04-22T10:39:23","date_gmt":"2019-04-22T07:39:23","guid":{"rendered":"https:\/\/mdu.edu.az\/mdu-nun-izhtisad-m-t-kh-ssisl-ri-verzhi-sah-sind-apar-lan-son-islahat-v-d-yi-ikl-ri-m-zakir-etdil-r\/"},"modified":"2019-04-22T10:39:23","modified_gmt":"2019-04-22T07:39:23","slug":"mdu-nun-izhtisad-m-t-kh-ssisl-ri-verzhi-sah-sind-apar-lan-son-islahat-v-d-yi-ikl-ri-m-zakir-etdil-r","status":"publish","type":"post","link":"https:\/\/mdu.edu.az\/en\/mdu-nun-izhtisad-m-t-kh-ssisl-ri-verzhi-sah-sind-apar-lan-son-islahat-v-d-yi-ikl-ri-m-zakir-etdil-r\/","title":{"rendered":"MDU-nun iqtisad\u00e7\u0131 m\u00fct\u0259x\u0259ssisl\u0259ri vergi sah\u0259sind\u0259 apar\u0131lan son islahat v\u0259 d\u0259yi\u015fikl\u0259ri m\u00fczakir\u0259 etdil\u0259r"},"content":{"rendered":"

MDU-nun iqtisadç\u0131 müt\u0259x\u0259ssisl\u0259ri vergi sah\u0259sind\u0259 apar\u0131lan son islahat v\u0259 <\/span><\/b><\/span><\/p>\n

d\u0259yi\u015fikl\u0259ri müzakir\u0259 etdil\u0259r<\/span><\/b><\/span><\/p>\n

Ming\u0259çevir Dövl\u0259t Universitetinnin \u0130qtisadiyyat v\u0259 idar\u0259etm\u0259 fakült\u0259sind\u0259 \u0130qtisadiyyat kaferdas\u0131n\u0131n t\u0259\u015fkilati d\u0259st\u0259yi il\u0259 “Milli iqtisadiyyat\u0131n inki\u015faf\u0131nda vergi siyas\u0259tinin rolu” mövzusunda seminar keçirilib.<\/span><\/p>\n

Seminar\u0131 giri\u015f sözü il\u0259 universitetin rektoru Akif Hac\u0131yev aç\u0131b. Qeyd edib ki, Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidenti \u0130lham \u018fliyevin \u0259sas\u0131 ümummilli lideri Heyd\u0259r \u018fliyev t\u0259r\u0259find\u0259n qoyulmu\u015f m\u0259qs\u0259dyönlü v\u0259 uzaqgör\u0259n siyasi kursu q\u0259tiyy\u0259tl\u0259 davam etdirm\u0259si say\u0259sind\u0259, el\u0259c\u0259 d\u0259 ölk\u0259d\u0259 struktur v\u0259 institusional islahatlar\u0131n sür\u0259tl\u0259ndirilm\u0259si, f\u0259al fiskal siyas\u0259tin h\u0259yata keçirilm\u0259si, \u0259halinin h\u0259ssas sosial qruplar\u0131n\u0131n müdafi\u0259sinin gücl\u0259ndirilm\u0259si, qeyri-neft m\u0259hsullar\u0131n\u0131n ixrac\u0131n\u0131n art\u0131r\u0131lmas\u0131 v\u0259 s\u0259nayenin art\u0131m sah\u0259l\u0259rinin inki\u015faf etdirilm\u0259si istiqam\u0259tind\u0259 görül\u0259n t\u0259dbirl\u0259r n\u0259tic\u0259sind\u0259 Az\u0259rbaycan qlobal prosesl\u0259rin t\u0259sirind\u0259n qorunma\u011fa, itkil\u0259rini minimuma endirm\u0259y\u0259 v\u0259 \u0259halinin sosial müdafi\u0259sinin t\u0259min edilm\u0259sin\u0259 nail ola bilib. Dövl\u0259t ba\u015fç\u0131s\u0131n\u0131n f\u0259rman\u0131 il\u0259 t\u0259sdiql\u0259nmi\u015f milli iqtisadiyyat v\u0259 iqtisadiyyat\u0131n \u0259sas sektorlar\u0131 üzr\u0259 strateji yol x\u0259rit\u0259l\u0259rind\u0259 qlobal iqtisadiyyat v\u0259 maliyy\u0259 bazarlar\u0131nda mü\u015fahid\u0259 edil\u0259n prosesl\u0259r\u0259 çevik adaptasiya, postneft iqtisadi inki\u015faf modelinin d\u0259st\u0259kl\u0259nm\u0259sin\u0259 yön\u0259lmi\u015f yeni strateji h\u0259d\u0259fl\u0259r v\u0259 prioritetl\u0259r öz \u0259ksini tap\u0131b. Bu h\u0259d\u0259fl\u0259r\u0259 çatmaq v\u0259 yeni iqtisadi inki\u015faf modelin\u0259 keçidl\u0259 ba\u011fl\u0131 dövl\u0259t ba\u015fç\u0131s\u0131 t\u0259r\u0259find\u0259n mü\u0259yy\u0259nl\u0259\u015fdirilmi\u015f konkret v\u0259zif\u0259l\u0259rin icras\u0131n\u0131 t\u0259min etm\u0259k üçün vergi orqanlar\u0131 da bütün s\u0259yl\u0259rini s\u0259f\u0259rb\u0259r edibl\u0259r.<\/span><\/p>\n

Akif Hac\u0131yev bildirib ki, “Az\u0259rbaycan Respublikas<\/span>\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda” Az\u0259rbaycan Respublikas\u0131n\u0131n 2018-ci il 30 noyabr tarixli 1356-VQD nömr\u0259li Qanununa \u0259sas\u0259n 1 yanvar 2019-cu il tarixd\u0259n vergi M\u0259c\u0259ll\u0259sind\u0259 ciddi d\u0259yi\u015fiklikl\u0259r apar\u0131lm\u0131\u015fd\u0131r.<\/span> Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259ri 5 \u0259sas istiqam\u0259t üzr\u0259 t\u0259snifl\u0259\u015fdirm\u0259k olar. Bunlar sahibkarl\u0131\u011f\u0131n d\u0259st\u0259kl\u0259nm\u0259si, vergid\u0259n yay\u0131nman\u0131n v\u0259 «kölg\u0259 iqtisadiyyat\u0131»n\u0131n miqyas\u0131n\u0131n azald\u0131lmas\u0131, vergitutma bazas\u0131n\u0131n geni\u015fl\u0259ndirilm\u0259si, vergi inzibatç\u0131l\u0131\u011f\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259si, mövcud v\u0259 yeni veril\u0259c\u0259k vergi güz\u0259\u015ftl\u0259rinin s\u0259m\u0259r\u0259liliyinin yüks\u0259ldilm\u0259si kimi istiqam\u0259tl\u0259ri \u0259hat\u0259 edir.<\/span> M\u0259hz bu günkü seminar\u0131n keçirilm\u0259sind\u0259 m\u0259qs\u0259d yuxar\u0131da qeyd olunan m\u0259s\u0259l\u0259l\u0259rl\u0259 ba\u011fl\u0131 maarifl\u0259ndirm\u0259 t\u0259dbirl\u0259rinin h\u0259yata keçirilm\u0259si, iqtisadi sah\u0259d\u0259 t\u0259drisl\u0259 m\u0259\u015f\u011ful olan professor-mü\u0259llim hey\u0259ti aras\u0131nda müzakir\u0259 edilm\u0259si v\u0259 t\u0259l\u0259b\u0259 v\u0259 magistrantlara a\u015f\u0131lanmas\u0131 durur.<\/span><\/span><\/p>\n

Sonra “\u0130qtisadiyyat” kafedras\u0131n\u0131n ba\u015f mü\u0259llimi Nazim Nift\u0259liyev “Vergi qanunvericiliyinin pozulmas\u0131na gör\u0259 m\u0259suliyy\u0259t” mövzusunda ç\u0131x\u0131\u015f edib. Qeyd edib ki, <\/span>Az\u0259rbaycan Respubli<\/span>\u043aas<\/span>\u0131 Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n mü\u0259yy\u0259n edilmi\u015f vergi öd\u0259yicil\u0259ri, vergi agentl\u0259ri v\u0259 <\/span>\u043enlar<\/span>\u0131n nümay\u0259nd\u0259l\u0259ri, habel\u0259 vergi <\/span>\u043erqanlar<\/span>\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259<\/span>\u0445sl\u0259ri vergi qanunvericiliyinin p\u043ezulmas<\/span>\u0131na gör\u0259 Vergi M\u0259c\u0259ll\u0259si, \u0130nzibati <\/span>\u0425\u0259talar M\u0259c\u0259ll\u0259si v\u0259 Cinay\u0259t M\u0259c\u0259ll\u0259si il\u0259 m<\/span>ü\u0259yy\u0259n edilmi\u015f qaydada m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar. Vergi qanunvericiliyinin pozulmas<\/span><\/span>\u0131na gör\u0259 vergi öd\u0259yicil\u0259rin\u0259 v\u0259 vergi agentl\u0259rin\u0259 m\u0259c\u0259ll\u0259 il\u0259 mü\u0259yy\u0259n edilmi\u015f maliyy\u0259 sanksiyalar\u0131 v\u0259 faizl\u0259r t\u0259tbiq edilir. <\/span>Heç bir k\u0259s vergi qanunvericiliyinin pozuntusu olan eyni h\u0259r\u0259k\u0259t\u0259 (h\u0259r\u0259k\u0259tsizliy\u0259) gör\u0259 t\u0259krar\u0259n m\u0259suliyy\u0259t\u0259 c\u0259lb oluna bilm\u0259z. Vergi öd\u0259yicisi vergi qanunvericiliyinin pozulmas<\/span>\u0131nda özünün t\u0259qsirsiz olmas\u0131n\u0131 sübut etm\u0259y\u0259 borclu deyildir. <\/span>Vergi qanunvericiliyinin pozulmas<\/span>\u0131 fakt\u0131n\u0131 t\u0259sdiq ed\u0259n hallar\u0131n v\u0259 vergi öd\u0259yicisinin t\u0259qsirinin sübut edilm\u0259si vergi orqanlar\u0131n\u0131n üz\u0259rin\u0259 qoyulur. <\/span><\/span><\/p>\n

N.Nift\u0259liyev <\/span>yeni d\u0259yi\u015fiklikl\u0259 \u0259laq\u0259dar <\/span>vergi qanunvericiliyinin pozulmas\u0131na gör\u0259 n\u0259z\u0259rd\u0259 tutulan maliyy\u0259 sanksiyalar\u0131 bar\u0259d\u0259 \u0259trafl\u0131 m\u0259lumat verib. Bildirib ki, öz\u0259l sektorda çal\u0131\u015fan i\u015fçil\u0259rin \u0259m\u0259k haqq\u0131ndan tutulan g\u0259lir vergisi üzr\u0259 vergi yükünün \u0259h\u0259miyy\u0259tli d\u0259r\u0259c\u0259d\u0259 azald\u0131lmas\u0131;<\/span><\/p>\n

– \u018fm\u0259k müqavil\u0259si ba\u011flamadan i\u015fçil\u0259rin i\u015f\u0259 c\u0259lb olunmas\u0131na gör\u0259 i\u015f\u0259götür\u0259n\u0259 t\u0259tbiqolunan maliyy\u0259 sanksiyalar\u0131n\u0131n art\u0131r\u0131lmas\u0131 (t\u0259qvim ilind\u0259 bel\u0259 hala birinci d\u0259f\u0259 yol verdikd\u0259 2000 manat, ikinci d\u0259f\u0259 4000 manat, üç v\u0259 daha çox d\u0259f\u0259 yol verdikd\u0259 6000 manat m\u0259bl\u0259\u011find\u0259);<\/span><\/p>\n

– Mallar\u0131n s\u0259n\u0259dsiz (e-qaim\u0259 v\u0259 ya e-VHF verilm\u0259d\u0259n) sat\u0131lmas\u0131na gör\u0259 sat\u0131c\u0131ya sanksiyalar\u0131n\u0131n t\u0259tbiqi (bel\u0259 hala birinci d\u0259f\u0259 yol verdikd\u0259 10%, ikinci d\u0259f\u0259 yol verdikd\u0259 20%, üç v\u0259 daha çox d\u0259f\u0259 yol verdikd\u0259 40% m\u0259bl\u0259\u011find\u0259);<\/span><\/p>\n

– S\u0131\u011fortalanm\u0131\u015f \u0259sas v\u0259saitl\u0259r bar\u0259d\u0259 s\u0131\u011fortaç\u0131lardan m\u0259lumatlar\u0131n al\u0131nmas\u0131;<\/span><\/p>\n

– Dövl\u0259t orqanlar\u0131 il\u0259 apar\u0131lan elektron m\u0259lumat mübadil\u0259sinin geni\u015fl\u0259ndirilm\u0259si v\u0259 s.<\/span><\/p>\n

M\u0259s\u0259l\u0259y\u0259 “\u0130qtisadiyyat” kafedras\u0131n\u0131n ba\u015f mü\u0259llimi Gün\u0259\u015f \u015e\u0259faq\u0259tov, Mehriban K\u0259rimova, \u018fl\u0259sv\u0259r Musayev, kafedra müdiri, dosent C\u0259mil\u0259 Musayeva münasib\u0259t bildirdil\u0259r. Fikir mübadil\u0259si apard\u0131lar.<\/span><\/p>\n

Sonra “\u0130qtisadiyyat” kafedras\u0131n\u0131n mü\u0259llimi Vüqar M\u0259mm\u0259dli “Vergi yükünün s\u0259viyy\u0259sinin optimalla\u015fd\u0131r\u0131lmas\u0131” mövzusunda ç\u0131x\u0131\u015f edib. Bildirib ki<\/span>, vergi qanunvericiliyind\u0259 edilmi\u015f v\u0259 1 yanvar 2019-cu il tarixd\u0259n qüvv\u0259y\u0259 minmi\u015f d\u0259yi\u015fiklikl\u0259r vergi öd\u0259yicil\u0259rinin hüquqlar\u0131n\u0131n geni\u015fl\u0259ndirilm\u0259si v\u0259 onlara göst\u0259ril\u0259n xidm\u0259tl\u0259rin s\u0259viyy\u0259sinin art\u0131r\u0131lmas\u0131 il\u0259 yana\u015f\u0131, vergi yükünün azald\u0131lmas\u0131n\u0131 da n\u0259z\u0259rd\u0259 tutur. Bu da t\u0259biidir, çünki ölk\u0259mizd\u0259 h\u0259yata keçiril\u0259n dövl\u0259t vergi siyas\u0259tinin \u0259sas h\u0259d\u0259fl\u0259rind\u0259n biri vergi yükünün optimalla\u015fd\u0131r\u0131lmas\u0131 v\u0259 vergi yükünün t\u0259dric\u0259n istehsaldan istehlaka keçirilm\u0259sinin t\u0259min edilm\u0259sidir. Vergi yükünün optimalla\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 bir s\u0131ra mallar v\u0259 xidm\u0259tl\u0259r üzr\u0259 vergil\u0259rin d\u0259r\u0259c\u0259l\u0259ri tam v\u0259 ya qism\u0259n azald\u0131lm\u0131\u015f, bir s\u0131ra vergi güz\u0259\u015ftl\u0259ri t\u0259tbiq olunmu\u015fdur ki, bu da vergi öd\u0259yicil\u0259ri üçün \u0259lveri\u015fli vergi mühitinin yaranmas\u0131na \u015f\u0259rait yaratm\u0131\u015fd\u0131r.<\/span><\/span><\/p>\n

Vergi öd\u0259yicil\u0259rinin mü\u0259yy\u0259n dövr \u0259rzind\u0259 h\u0259yata keçirdikl\u0259ri t\u0259s\u0259rrüfat f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 öd\u0259dikl\u0259ri vergil\u0259rin m\u0259cmusu vergi yükü hesab olunur v\u0259 bu göst\u0259ricinin s\u0259viyy\u0259si vergi öd\u0259yicisinin öd\u0259diyi vergil\u0259rin onun \u0259ld\u0259 etdiyi g\u0259lirl\u0259r\u0259 nisb\u0259ti kimi mü\u0259yy\u0259n edilir.<\/span><\/p>\n

V.M\u0259mm\u0259dli <\/span>yeni d\u0259yi\u015fiklikl\u0259 \u0259laq\u0259dar<\/span> v<\/span>ergi güz\u0259\u015ftl\u0259rinin iqtisadi s\u0259m\u0259r\u0259liliyinin yüks\u0259ldilm\u0259sind\u0259n dan\u0131\u015f\u0131b. Qeyd edib ki, vergi güz\u0259\u015ftl\u0259ri t\u0259tbiq olunan \u015f\u0259xsl\u0259r\u0259 vergid\u0259n azad olunan g\u0259lirl\u0259rin b\u0259yan edilm\u0259m\u0259sin\u0259 v\u0259 ya azald\u0131lmas\u0131na gör\u0259 maliyy\u0259 sanksiyalar\u0131 t\u0259tbiq edil\u0259c\u0259ki; \u0130nvestisiya layih\u0259sinin h\u0259cmi il\u0259 ba\u011fl\u0131 minimal m\u0259bl\u0259\u011f investisiya edilm\u0259dikd\u0259 güz\u0259\u015ft edilmi\u015f vergil\u0259rin yenid\u0259n hesablanacaq; 3 (üç) il \u0259rzind\u0259 mülkiyy\u0259tind\u0259 olan i\u015ftirak pay\u0131n\u0131n sat\u0131\u015f\u0131 zaman\u0131 \u0259ld\u0259 olunan g\u0259lirl\u0259rin 50 faizi vergid\u0259n azad edil\u0259c\u0259k; Dövl\u0259t \u0259mlak\u0131n\u0131n öz\u0259ll\u0259\u015fdirilm\u0259si zaman\u0131 al\u0131c\u0131 kimi ç\u0131x\u0131\u015f ed\u0259n \u015f\u0259xs\u0259 (investora) öd\u0259nilmi\u015f \u0259mlak vergisinin bir hiss\u0259si mü\u0259yy\u0259n \u015f\u0259rtl\u0259r daxilind\u0259 qaytar\u0131lacaq.<\/span><\/p>\n

V.M\u0259mm\u0259dli<\/span> h\u0259mçinin<\/span> <\/span>Kiçik v\u0259 Orta Biznes (KOB) subyektl\u0259ri v\u0259 KOB klaster subyektl\u0259rin\u0259 veril\u0259n imtiyazlardan dan\u0131\u015fd\u0131\u0131. Bel\u0259 ki, KOB klaster i\u015ftirakç\u0131s\u0131 – \u0259ld\u0259 edil\u0259n m\u0259nf\u0259\u0259tin kapital xarakterli x\u0259rcl\u0259rin ç\u0259kilm\u0259sin\u0259 yön\u0259ldil\u0259n hiss\u0259sinin 7 il müdd\u0259tin\u0259 g\u0259lir v\u0259 m\u0259nf\u0259\u0259t vergisind\u0259n azad edilir; KOB klaster \u015firk\u0259tinin m\u0259nf\u0259\u0259ti, \u0259mlak\u0131, torpa\u011f\u0131 7 il müdd\u0259tin\u0259 m\u0259nf\u0259\u0259t, \u0259mlak v\u0259 torpaq vergisind\u0259n azad edilir; “Startap” \u015f\u0259had\u0259tnam\u0259si \u0259ld\u0259 etmi\u015f \u015f\u0259xsl\u0259r 3 il müdd\u0259tin\u0259 g\u0259lir v\u0259 m\u0259nf\u0259\u0259t vergisind\u0259n azad edilir.<\/span><\/p>\n

Sonra seminar\u0131n mövzusuna uy\u011fun geni\u015f müzakir\u0259l\u0259r apar\u0131ld\u0131. “S\u0259nayenin t\u0259\u015fkili v\u0259 idar\u0259etm\u0259” kafedras\u0131n\u0131n ba\u015f mü\u0259llimi Zaur R\u0259sulov, i.f.d. Ruhiyy\u0259 Hüseynova, “\u0130qtisadiyyat” kafedras\u0131n\u0131n ba\u015f mü\u0259llimi Arif Ta\u011f\u0131yev, Gün\u0259\u015f \u015e\u0259faq\u0259tov, Mehriban K\u0259rimova, “\u0130qtisadiyyat” kafedras\u0131n\u0131n <\/span>müdiri, dosent C\u0259mil\u0259 Musayeva, fakült\u0259 dekan\u0131, dosent Nü\u015fab\u0259 Q\u0259dimli, “Maliyy\u0259” ixtisas\u0131 üzr\u0259 t\u0259hsil alan, III kurs t\u0259l\u0259b\u0259si Mübar\u0259k Ayd\u0259mirov müzakir\u0259d\u0259 yax\u0131ndan i\u015ftirak etdil\u0259r, t\u0259klifl\u0259rini ir\u0259li sürdül\u0259r. Tövsiyy\u0259 olundu ki, seminardan al\u0131nan n\u0259tic\u0259l\u0259r t\u0259dris proqram\u0131na, o, cüml\u0259d\u0259n mühazir\u0259l\u0259r\u0259, t\u0259dqiqat i\u015fl\u0259rin\u0259 \u0259lav\u0259 edilsin.<\/span><\/p>\n

Sonda ç\u0131x\u0131\u015f ed\u0259n rektor Akif Hac\u0131yev müzakir\u0259l\u0259rd\u0259n raz\u0131 qald\u0131\u011f\u0131n\u0131 v\u0259 t\u0259klifl\u0259ri bir daha t\u0259hlil v\u0259 müzakir\u0259 ed\u0259r\u0259k Az\u0259rbaycan Respublikas\u0131n\u0131n Vergil\u0259r naziri c\u0259nab Mikay\u0131l Cabbarova gönd\u0259rilm\u0259sini t\u0259klif etdi.    <\/span><\/p>\n

{phocagallery view=category|categoryid=137|limitstart=0|limitcount=0}<\/p>\n

 <\/b><\/span><\/p>\n

 <\/b><\/span><\/p>\n

 <\/b><\/span><\/p>","protected":false},"excerpt":{"rendered":"

MDU-nun iqtisadç\u0131 müt\u0259x\u0259ssisl\u0259ri vergi sah\u0259sind\u0259 apar\u0131lan son islahat v\u0259 d\u0259yi\u015fikl\u0259ri müzakir\u0259 etdil\u0259r Ming\u0259çevir Dövl\u0259t Universitetinnin \u0130qtisadiyyat v\u0259 idar\u0259etm\u0259 fakült\u0259sind\u0259 \u0130qtisadiyyat kaferdas\u0131n\u0131n t\u0259\u015fkilati d\u0259st\u0259yi il\u0259 “Milli iqtisadiyyat\u0131n inki\u015faf\u0131nda vergi siyas\u0259tinin rolu” mövzusunda seminar keçirilib. Seminar\u0131 giri\u015f sözü il\u0259 universitetin rektoru Akif Hac\u0131yev aç\u0131b. Qeyd edib ki, Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidenti \u0130lham \u018fliyevin \u0259sas\u0131 ümummilli lideri Heyd\u0259r \u018fliyev […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[63],"tags":[],"class_list":["post-14882","post","type-post","status-publish","format-standard","hentry","category-khaebaerlaer-az","entry"],"_links":{"self":[{"href":"https:\/\/mdu.edu.az\/en\/wp-json\/wp\/v2\/posts\/14882","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mdu.edu.az\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mdu.edu.az\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mdu.edu.az\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mdu.edu.az\/en\/wp-json\/wp\/v2\/comments?post=14882"}],"version-history":[{"count":0,"href":"https:\/\/mdu.edu.az\/en\/wp-json\/wp\/v2\/posts\/14882\/revisions"}],"wp:attachment":[{"href":"https:\/\/mdu.edu.az\/en\/wp-json\/wp\/v2\/media?parent=14882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mdu.edu.az\/en\/wp-json\/wp\/v2\/categories?post=14882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mdu.edu.az\/en\/wp-json\/wp\/v2\/tags?post=14882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}