Georgia: Technical Assessment Report-Tax Administration Diagnostic Assessment Tool-Performance Assessment Report

International Monetary Fund

No 2016/283, IMF Staff Country Reports from International Monetary Fund

Abstract: This Technical Assistance paper discusses key findings of the assessment of the tax administration system in Georgia. Viewed overall, the Georgia Revenue Service is making good progress in implementing modern tax administration practices. Particularly evident is the innovative use of new technology in modernizing current operations. International good practices are already in place in a number of areas. For others, implementation of good practices is progressing; in some cases it has yet to be adopted. Many of the weaknesses identified in this assessment can be rectified relatively quickly, and in some areas, small changes can make a big difference to outcomes.

Keywords: ISCR; CR; tax administration; registration database; review process; compliance risk; core taxpayer obligation; income tax; tax declaration; tax intermediary; taxpayer feedback; verification program Assessed score; taxpayer portal; tax audit programs; taxpayer account give frontline staff; Diagnostic Assessment Tool-Performance Assessment Report; GRS website; tax arrears; tax register; Tax administration core functions; Auditing; Fiscal accounting and reporting; Dispute resolution; Global; Baltics (search for similar items in EconPapers)
Pages: 63
Date: 2016-09-01
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