This paper describes the administrative powers of local jurisdictions in Georgia, emphasizing on the tax competences and the abilities to mobilize other sources of income. Having listed and explained the types of revenues and incomes, the articles continues to show their distribution among administrative levels according to the current tax code. Following a brief overview of the main laws underlying tax regulation, the existing problems of the status quo before 2007 and some perspectives for the immediate future are outlined.
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Find related papers by JEL classification: H7 - Public Economics - - State and Local Government; Intergovernmental Relations H2 - Public Economics - - Taxation, Subsidies, and Revenue H1 - Public Economics - - Structure and Scope of Government
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