@book{Narmania2007,
  author    = {Narmania, David},
  title     = {Rights of local jurisdictions and tax revenue distribution in Georgia},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18766},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2007},
  abstract  = {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.},
  language  = {en}
}
@book{Jastrzembski2007,
  author    = {Jastrzembski, Andr{\´e}},
  title     = {Einkommensteuersch{\"a}tzung in Georgien},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18755},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2007},
  abstract  = {Tax estimation is a fundamental prerequisite for a sustainable fiscal policy. This paper uses the Georgian Household Survey and s simple microsimulation model in order to describe the household incomes in Georgia for the year 2005, their structure and regional distribution within eleven historical regions. Based on a thorough analysis of the existing taxable incomes and following the documentation of the applied model both a tax allowance and three percent raise of the income tax are estimated with respect to tax revenue and distributional effects. The paper comes to the conclusion that the poor income situation of most Georgian households can be mitigated by a tax allowance but is very difficult to be financed because of expected revenue losses. In spite of some progressive distributional effects of an increase of the tax burden, most households will find a very hard to cope with additional tax liabilities.},
  language  = {de}
}
@book{Khokrishvili2007,
  author    = {Khokrishvili, Elguja},
  title     = {Das georgische Steuersystem im Transformationsprozess},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18746},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2007},
  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.},
  language  = {de}
}
@book{SilagadzeGelaschwili2007,
  author    = {Silagadze, Avtandil and Gelaschwili, Simon},
  title     = {Die Entwicklung der Finanzpolitik in Georgien},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18500},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2007},
  abstract  = {This paper gives an outline of the evolution of fiscal policy in Georgia. Starting in the mid-1990s, the authors break the recent Georgian history into two main periods, separated by the Rose Revolution of 2003. The first period was marked by some first efforts to generate and stabilize tax revenues, which were largely offset by the financial crisis of 1998. The Georgian budget at that time was largely financed by foreign sources. Following the Rose Revolution the country's financial situation has improved, hyperinflation was overcome and public revenues have steadily increased due to administrative changes and tax law reforms.},
  language  = {de}
}