Tax burden inequality of population in Georgia and conceptual ? methodological problems of evaluation

Tamar Kbiladze () and David Kbiladze ()
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Tamar Kbiladze: Ivane Javakhishvili Tbilisi State University
David Kbiladze: David Agmashenebeli University of Georgia, Guram Tavartkiladze Teaching University

No 4006472, Proceedings of International Academic Conferences from International Institute of Social and Economic Sciences

Abstract: Fairly determined taxes and tax burden of population is one of the most important criteria for living standards evaluation. Should tax rates be the same for everyone? This is the challenge which every government meets and successful decision regarding this issue is very important for sustainable development of the economy. The aim of the conducted research is to propose methodology and evaluate existing tax burden of population in Georgia. Empirical study was performed in order to reveal heaviness and lightness of population tax burden. On the basis of empirical research, we conclude that tax burden of population in Georgia, considering their income, is unequal, while according to tax code of Georgia, income of individuals is taxed by flat rate of 20%. Result of investigation, described in the article will be useful for executive and legislative authorities of Georgia to make decisions regarding tax system in Georgia, also for scientists and students who have research interest in the same field.

Keywords: Decile inequality; Proportional tax system; Progressive tax system; Tax burden; Tax rate; Population (search for similar items in EconPapers)
JEL-codes: G28 H21 H24 (search for similar items in EconPapers)
Pages: 8 pages
Date: 2016-08
New Economics Papers: this item is included in nep-cwa, nep-pbe and nep-pub
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Published in Proceedings of the Proceedings of the 24th International Academic Conference, Barcelona, Aug 2016, pages 191-198

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Persistent link: https://EconPapers.repec.org/RePEc:sek:iacpro:4006472

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