Rights of local jurisdictions and tax revenue distribution in Georgia
- 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.
| Author details: | David Narmania |
|---|---|
| URN: | urn:nbn:de:kobv:517-opus-18766 |
| Publication series (Volume number): | Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik (G-06) |
| Publication type: | Monograph/Edited Volume |
| Language: | English |
| Publication year: | 2007 |
| Publishing institution: | Universität Potsdam |
| Release date: | 2008/06/06 |
| Tag: | fiscal policy; local jurisdictions; state and local budgets; tax distribution |
| Organizational units: | Wirtschafts- und Sozialwissenschaftliche Fakultät / Wirtschaftswissenschaften |
| DDC classification: | 3 Sozialwissenschaften / 33 Wirtschaft / 330 Wirtschaft |
| JEL classification: | H Public Economics / H1 Structure and Scope of Government |
| H Public Economics / H2 Taxation, Subsidies, and Revenue | |
| H Public Economics / H7 State and Local Government; Intergovernmental Relations | |
| License (German): |  Keine öffentliche Lizenz: Unter Urheberrechtsschutz |
