Seat belt 1967, Volvo started to install lap belts in the rear seats. In 1972, Volvo upgraded the rear seat belts to a three-point belt. In crashes, unbelted rear passengers increase the risk of belted front seat occupants' death by nearly five times. As with adult drivers and passengers, the advent of seat belts was accompanied by calls for their use by child occupants, including legislation requiring such use. Generally children using adult seat belts suffer significantly lower injury risk when compared to non-buckled children. The UK extended compulsory seatbelt wearing to child passengers under the age of 14 in 1989. It
Tax Code of Azerbaijan are responsible for paying taxes and other obligatory fees determined in the Code; getting TIN (taxpayer’s identification number) from tax authorities; keeping records of revenues and expenses, as well as taxation objects; submitting tax report and required documents to the authorities. The Tax Code of Azerbaijan has been amended several times; the last amendments were made in December 2018 which is aimed to reduce the scale of tax evasion and “shadow economy”, expand the taxable base, improve tax administration, support the development of entrepreneurship and increase the economic efficiency of existing and new tax exemptions. According to the amendments, employees