Das georgische Steuersystem im Transformationsprozess

Elguja Khokrishvili

No G-4, Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik from Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät

Abstract: 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.

Keywords: tax system; status quo and reform model; integrated personal income tax; fiscal policy (search for similar items in EconPapers)
JEL-codes: F37 H20 H21 H24 H25 H27 H29 H71 P29 (search for similar items in EconPapers)
Date: 2007-08
New Economics Papers: this item is included in nep-tra
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