Possible boundaries and some indicators for formation of tax burden of sustainable development of economy

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 5207374, Proceedings of Business and Management Conferences from International Institute of Social and Economic Sciences

Abstract: In modern interactive world international economic and financial organizations, scientists, representatives of business sector and national authorities are in constant search what kind of tax burden to link with contours of sustainable development of economy. Two fundamental circumstances are revealed to solve the problem. First, specific socio-economic situation in concrete country and second, global scale of changes, which is caused and related to business movement in different countries with different tax burden, to formation of new custom and border relations, to climate changes, to undeserved benefits in offshore zones and other different reasons which finally form playing rules in the field of taxation. Discussion about aggregation of sustainable economic development determinants in one index, possible boundaries and some indicators for formation of corresponding tax burden is given in the article.

Keywords: Sustainable development; Tax Burden; Indicators; Taxation Paradigm; Tax Reform; Empirical Research (search for similar items in EconPapers)
JEL-codes: G28 H21 H27 (search for similar items in EconPapers)
Pages: 6 pages
Date: 2017-05
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Published in Proceedings of the Proceedings of the 5th Business & Management Conference, Rome, May 2017, pages 99-104

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Persistent link: https://EconPapers.repec.org/RePEc:sek:ibmpro:5207374

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