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Das georgische Steuersystem im Transformationsprozess

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  • Khokrishvili, Elguja

Abstract

During the transformation process, the reform of public finances (in particular the tax system) is crucial for Georgia. There are a lot of proposals and suggestions in the financial literature concerning the introduction of tax systems in transition countries. Individual taxes or the entire tax system should be elaborated regarding certain criteria. This paper analyzes the tax reform procedures during the transition of Georgia to the free-market economy as well as the existing tax system. Concerning the taxes, the current tax system is more or less duplicated from the Western European countries. It becomes obvious that the chance of developing a rational, sustainable and adjusted tax system for transition countries was missed.

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File URL: http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18746
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Bibliographic Info

Paper provided by Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät in its series Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik with number G-4.

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Date of creation: Aug 2007
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Handle: RePEc:pot:fiwidg:04

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Keywords: tax system ; status quo and reform model ; integrated personal income tax ; fiscal policy;

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