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Rights of local jurisdictions and tax revenue distribution in Georgia

  • 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.

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Author:David Narmania
Series (Serial Number):Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik (G-06)
Document Type:Monograph/Edited Volume
Year of Completion:2007
Publishing Institution:Universität Potsdam
Release Date:2008/06/06
Tag:fiscal policy; local jurisdictions; state and local budgets; tax distribution
Organizational units:Wirtschafts- und Sozialwissenschaftliche Fakultät / Wirtschaftswissenschaften
Dewey Decimal Classification:3 Sozialwissenschaften / 33 Wirtschaft / 330 Wirtschaft
JEL Classification:H Public Economics / H1 Structure and Scope of Government
H Public Economics / H2 Taxation, Subsidies, and Revenue
H Public Economics / H7 State and Local Government; Intergovernmental Relations
Licence (German):License LogoKeine Nutzungslizenz vergeben - es gilt das deutsche Urheberrecht