TY - BOOK A1 - Gabidsaschwili, B. A1 - Gelaschwili, Simon T1 - Armut in Georgien N2 - Poverty is currently wide spread in Georgia. This paper is dedicated to an analysis of the causes, the extent and the intensity of poverty in Georgia. With a strong focus on the period after Shevardnadze’s presidency, the paper shows how poverty has grown in the past 15 years. In spite of a rising per capita income, the variance within the distribution of income is also increasing. The widening gap between high and low incomes represents a danger for the Georgian society and is associated with high unemployment rates, a lack of education for entire societal strata and rising criminality. In addition, high inflation rates affect mainly low income groups. Apparently, the Rose Revolution of 2003 did not lead to an attenuation of poverty but rather intensified it. T3 - Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik - G-07 KW - poverty in Georgia KW - living standards KW - income distribution KW - Gini-coefficient KW - prices KW - inflation Y1 - 2007 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-18779 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 - Kirn, Tanja A1 - Khokrishvili, Elguja T1 - Will an asymmetrical system of fiscal decentralisation resolve the conflicts in the republic of Georgia? N2 - This paper discusses the problems regarding the decentralisation of a formerly communist country. In Georgia, the first steps towards decentralisation failed, since the transition process led to a power vacuum that escalated in bloody conflicts and secessionist movements. The status of Abkhazia and South Ossetia is still unclear and the intra-state tensions remain unsolved. This may be one of the reasons why the most recent attempts of decentralisation are rather hesitant. It is far from clear whether decentralisation in response to regional tensions would increase instability or political stability. We identify the limited autonomy at the local and regional levels as a major obstacle and challenge for the further reform process. T3 - Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik - G-09 KW - decentralisation KW - institutional reform KW - fiscal equalization KW - regional autonomy Y1 - 2008 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-18795 ER - TY - BOOK A1 - Ehrke, Jürgen T1 - Zentralisieren durch Dezentralisierung? : Die Reform der Kommunalfinanzen in Georgien N2 - Under the influence of orientation towards European integration, Georgia has introduced a variety of new laws with the apparent aim to decentralize legislative and executive powers. This paper shows that the Georgian efforts of decentralization remain superficial, mainly because they are not backed by additional fiscal competences at the municipality level. Following an initial description of the pre-reform situation as of 2006 and based upon a detailed account of the structural changes since 2007, the author gives insight into the conflicts which arise from the lack of institutional congruency. Neither the extraordinary status of the capital Tbilisi nor the seeming autonomy of the Rebublic of Adjara are likely to sway the renegade territories of Abchasia and Ossetia towards a reintegration under Georgian centralized rule as it continues to exist today. Likewise, the success of the proposed and discussed fiscal equalization scheme depends on whether the President and his ruling party are willing to delegate powers to the subodinate jurisdictions. T3 - Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik - G-03 KW - decentralization KW - institutional reform KW - fiscal equalization KW - regional autonomy Y1 - 2007 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-18515 ER -