Rights of local jurisdictions and tax revenue distribution in Georgia

David Narmania

No G-6, Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik from Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät

Abstract: This paper describes the administrative powers of local jurisdictions in Georgia, emphasizing on the tax competences and the abilities to mobilize other sources of income. Having listed and explained the types of revenues and incomes, the articles continues to show their distribution among administrative levels according to the current tax code. Following a brief overview of the main laws underlying tax regulation, the existing problems of the status quo before 2007 and some perspectives for the immediate future are outlined.

Keywords: iscal policy; local jurisdictions; tax distribution; state and local budgets (search for similar items in EconPapers)
JEL-codes: H1 H2 H7 (search for similar items in EconPapers)
Date: 2007-08
New Economics Papers: this item is included in nep-pbe, nep-tra and nep-ure
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