TY  - BOOK
A1  - Narmania, David
T1  - Rights of local jurisdictions and tax revenue distribution in Georgia
N2  - 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.
T3  - Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik - G-06 
KW  - fiscal policy
KW  - local jurisdictions
KW  - tax distribution
KW  - state and local budgets
Y1  - 2007
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-18766
ER  - 
TY  - BOOK
A1  - Gamsachurdia, Giwi
T1  - Steuerverteilung und Finanzausgleich
N2  - 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.
T3  - Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik - G-08 
KW  - sustainable fiscal policy
KW  - Georgian budget law
KW  - decentralization
KW  - local governance
KW  - transfer
Y1  - 2007
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-18784
ER  - 
TY  - BOOK
A1  - Petersen, Hans-Georg
T1  - Nachhaltigkeit in Finanz- und Sozialpolitik : Probleme und Lösungsansätze für denTransformationsprozess in Georgien
N2  - 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.
T3  - Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik - G-01 
KW  - Sustainable fiscal policy
KW  - tax reform
KW  - fiscal equalization
KW  - microsimulation
KW  - transformation
Y1  - 2007
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-18495
ER  -