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 - 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 - 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 - 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 - RPRT A1 - Borck, Rainald A1 - Oshiro, Jun A1 - Satō, Yasuhiro T1 - Property tax competition BT - A quantitative assessment T2 - CEPA Discussion Papers N2 - We develop a model of property taxation and characterize equilibria under three alternative taxa-tion regimes often used in the public finance literature: decentralized taxation, centralized taxation, and “rent seeking” regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common optimal tax rate, and tax rates in the rent-seeking regime can be either inefficiently high or low. We quantify the effects of switching from the observed tax system to the three regimes for Japan and Germany. The decentralized or rent-seeking regime best describes the Japanese tax system, whereas the centralized regime does so for Germany. We also quantify the welfare effects of regime changes. T3 - CEPA Discussion Papers - 52 KW - property taxes KW - tax competition KW - efficiency Y1 - 2022 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus4-562228 SN - 2628-653X ER -