@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{Gamsachurdia2007,
  author    = {Gamsachurdia, Giwi},
  title     = {Steuerverteilung und Finanzausgleich},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18784},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2007},
  abstract  = {This paper analyzes fundamental shortcomings in the Georgian legal bases in both the constitution and the tax code with regard to a sustainable fiscal policy. It shows that the lack of experience with sharing political powers and competences among the administrative levels create centralizing tendencies, which are in sharp contrast to more recent laws on local selfgovernment. Having set the legal background of today's administrative structure in Georgia, the paper continues to describe the country's budget composition in terms of tax revenues and expenses since the year 2000. Following a brief discussion of the Georgian systems of transfers to subordinate administrative entities the paper concludes by naming essential reform steps that need to be taken towards the development of a functioning fiscal policy on all levels.},
  language  = {de}
}
@book{Petersen2007,
  author    = {Petersen, Hans-Georg},
  title     = {Nachhaltigkeit in Finanz- und Sozialpolitik : Probleme und L{\"o}sungsans{\"a}tze f{\"u}r denTransformationsprozess in Georgien},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18495},
  publisher      = {Universit{\"a}t Potsdam},
  year      = {2007},
  abstract  = {The paper describes the content of the project "Tax-/Transfer-Reform and Fiscal Responsibility: Pathways to a Sustainable Fiscal Policy in Georgia", which is supported for the period Fall 2005 to Spring 2008 by the VolkswagenStiftung. Within the project a knowledgetransfer is organized, concentrating on state theory, tax and transfer reform, revenue sharing as well as fiscal equalization. A short overview on the current situation in Georgia is presented. Then the main project components - tax reform, tax revenue estimation and microsimulation - are briefly discussed.},
  language  = {de}
}