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  - Silagadze, Avtandil
A1  - Gelaschwili, Simon
T1  - Die Entwicklung der Finanzpolitik in Georgien
N2  - This paper gives an outline of the evolution of fiscal policy in Georgia. Starting in the mid-1990s, the authors break the recent Georgian history into two main periods, separated by the Rose Revolution of 2003. The first period was marked by some first efforts to generate and stabilize tax revenues, which were largely offset by the financial crisis of 1998. The Georgian budget at that time was largely financed by foreign sources. Following the Rose Revolution the country’s financial situation has improved, hyperinflation was overcome and public revenues have steadily increased due to administrative changes and tax law reforms.
T3  - Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik - G-02 
KW  - tax reform
KW  - fiscal policy
KW  - state budget
KW  - revenues and expenditures
Y1  - 2007
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-18500
ER  -