Das georgische Steuersystem im Transformationsprozess

  • 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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Metadaten
Author:Elguja Khokrishvili
URN:urn:nbn:de:kobv:517-opus-18746
Series (Serial Number):Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik (G-04)
Document Type:Book
Language:German
Date of Publication (online):2008/06/06
Year of Completion:2007
Publishing Institution:Universität Potsdam
Release Date:2008/06/06
Tag:fiscal policy; integrated personal income tax; status quo and reform model; tax system
Organizational units:Wirtschafts- und Sozialwissenschaftliche Fakultät / Wirtschaftswissenschaften
Dewey Decimal Classification:3 Sozialwissenschaften / 33 Wirtschaft / 330 Wirtschaft
JEL Classification:F International Economics / F3 International Finance / F37 International Finance Forecasting and Simulation
H Public Economics / H2 Taxation, Subsidies, and Revenue / H20 General
H Public Economics / H2 Taxation, Subsidies, and Revenue / H21 Efficiency; Optimal Taxation
H Public Economics / H2 Taxation, Subsidies, and Revenue / H24 Personal Income and Other Nonbusiness Taxes and Subsidies
H Public Economics / H2 Taxation, Subsidies, and Revenue / H25 Business Taxes and Subsidies
H Public Economics / H2 Taxation, Subsidies, and Revenue / H27 Other Sources of Revenue
H Public Economics / H2 Taxation, Subsidies, and Revenue / H29 Other
H Public Economics / H7 State and Local Government; Intergovernmental Relations / H71 State and Local Taxation, Subsidies, and Revenue
P Economic Systems / P2 Socialist Systems and Transitional Economies / P29 Other
Licence (German):License LogoKeine Nutzungslizenz vergeben - es gilt das deutsche Urheberrecht