"SHADOW TAX" - ONE OF THE CHALLENGES OF MANDATORY ACCUMULATIVE PENSION SCHEME OF GEORGIA

Shota Karalashvili

Abstract



Keywords


Small business, mandatory accumulative pension scheme, shadow tax, non-taxable income

References


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Law of Georgia on Funded Pensions –

https://matsne.gov.ge/en/document/view/4280127?publication=0

Estonian Funded Pensions Act –

https://www.riigiteataja.ee/en/eli/ee/523012014002/consolide/current


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