THE INFLUENCE OF TAX REFORMS IMPLEMENTED IN GEORGIA FOR ENTREPRENEURSHIP DEVELOPMENT

Iza Bukia

Abstract


Georgia is one of the leading countries according to the reforms implemented in the region, which reflected in different ratings of the world, where Georgia occupies the leading positions. The paper reviews the changes in the direction of tax policy after 2010, which have a positive effect on the development of entrepreneurship.


Keywords


Estonian model of profit tax, Georgia, Tax policy, Tax reforms.

References


Bukia I. (2019) Supporting Tax Policy for Small Business in Georgia, Journal "Economics and Business", N1. Tbilisi.

Bukia I. (2018) The Estonian Model of Profit Tax – The Prospect of Economic Growth, Journal "Economist", N3. Tbilisi.

Chikvilade M., Bukia I (2017) The Impact of Increased Tobacco Excise Rates on Import and Tax Revenues, II International Scientific Conference "Globalization Challenges in Economics and Business", Tbilisi.

Decree N415 of the Government of Georgia of December 29, 2010.

Decree N407 of the Minister of Finance of Georgia of December 07, 2015.

Decree N232 of the Minister of Finance of Georgia of July 27, 2015.

Erkomaishvili G. (2016) Priority trends of economic policy development of Georgia. Tbilisi.

Georgian Tax Code (2010) Tbilisi. (As of March 12, 2011)

Georgian Tax Code (2010) Tbilisi. (As of December 31, 2011)

Georgian Tax Code (2010) Tbilisi. (As of December 07, 2018)

Georgia Revenue Service - www.rs.ge

Income Tax Act (1999) Estonia - www.riigiteataja.ee

Statistics Estonia - www.Stat.ee

World Bank Group - www.worldbank.org


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