Das georgische Steuersystem im Transformationsprozess

Khokrishvili, Elguja

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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.

Metadaten
Verfasserangaben:	Elguja Khokrishvili
URN:	urn:nbn:de:kobv:517-opus-18746
Schriftenreihe (Bandnummer):	Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik (G-04)
Publikationstyp:	Monographie/Sammelband
Sprache:	Deutsch
Erscheinungsjahr:	2007
Veröffentlichende Institution:	Universität Potsdam
Datum der Freischaltung:	06.06.2008
Freies Schlagwort / Tag:	fiscal policy; integrated personal income tax; status quo and reform model; tax system
Organisationseinheiten:	Wirtschafts- und Sozialwissenschaftliche Fakultät / Wirtschaftswissenschaften
DDC-Klassifikation:	3 Sozialwissenschaften / 33 Wirtschaft / 330 Wirtschaft
JEL-Klassifikation:	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
Lizenz (Deutsch):	Keine öffentliche Lizenz: Unter Urheberrechtsschutz

Das georgische Steuersystem im Transformationsprozess

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