Die Entwicklung der Finanzpolitik in Georgien

Avtandil Silagadze and Simon Gelaschwili

No G-2, Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik from Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät

Abstract: 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.

Keywords: tax reform; fiscal policy; state budget; revenues and expenditures (search for similar items in EconPapers)
JEL-codes: H0 H11 H2 H5 H6 H61 H62 O23 (search for similar items in EconPapers)
Date: 2007-08
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