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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.

Suggested Citation

  • Khokrishvili, Elguja, 2007. "Das georgische Steuersystem im Transformationsprozess," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik G-4, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
  • Handle: RePEc:pot:fiwidg:04
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    File URL: http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18746
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    Keywords

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

    JEL classification:

    • P29 - Economic Systems - - Socialist Systems and Transition Economies - - - Other
    • F37 - International Economics - - International Finance - - - International Finance Forecasting and Simulation: Models and Applications
    • 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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