TY  - BOOK
A1  - Khokrishvili, Elguja
T1  - Das georgische Steuersystem im Transformationsprozess
N2  - 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.
T3  - Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik - G-04 
KW  - tax system
KW  - status quo and reform model
KW  - integrated personal income tax
KW  - fiscal policy
Y1  - 2007
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-18746
ER  - 
TY  - RPRT
A1  - Petersen, Hans-Georg
T1  - Steuern in Fragilen Staaten
BT  - Empfehlungen für die Entwicklungszusammenarbeit
T2  - Finanzwissenschaftliche Diskussionsbeiträge
N2  - Fragile states are characterized by institutions which do not have the political will or ability to reduce poverty in the interests of their citizen, to establish basic social security, to promote a successful development process, and to guarantee security and human rights. The regional disintegration processes after the period of imperialism and the fall of the iron curtain have created many new states, which still are politically unstable and unable for a sustainable development. In the literature such states are describes as "weak", "failing or failed", "collapsed", "conflict or post-conflict" - dependant on the extent of the particular state failure. Several indicators try to describe such states and partly allow for projections of the future development. Then the role of taxation is discussed in detail before recommendations for the development cooperation are presented. Obviously taxation plays a key role for the democratization process in fragile states.
T3  - Finanzwissenschaftliche Diskussionsbeiträge - 61 
KW  - fragile state
KW  - state theory
KW  - stable states
KW  - fragility index
KW  - taxation
KW  - shadow economy
KW  - tax administration
KW  - development cooperation
Y1  - 2010
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-48465
SN  - 1864-1431
SN  - 0948-7549
IS  - 61
ER  -