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Das georgische Steuersystem im Transformationsprozess

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Author Info
Khokrishvili, Elguja

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

Find related papers by JEL classification:
P29 - Economic Systems - - Socialist Systems and Transition Economies - - - Other
F37 - International Economics - - International Finance - - - International Finance Forecasting and Simulation
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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