Steuerverteilung und Finanzausgleich

  • This paper analyzes fundamental shortcomings in the Georgian legal bases in both the constitution and the tax code with regard to a sustainable fiscal policy. It shows that the lack of experience with sharing political powers and competences among the administrative levels create centralizing tendencies, which are in sharp contrast to more recent laws on local selfgovernment. Having set the legal background of today’s administrative structure in Georgia, the paper continues to describe the country’s budget composition in terms of tax revenues and expenses since the year 2000. Following a brief discussion of the Georgian systems of transfers to subordinate administrative entities the paper concludes by naming essential reform steps that need to be taken towards the development of a functioning fiscal policy on all levels.

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Metadaten
Author details:Giwi Gamsachurdia
URN:urn:nbn:de:kobv:517-opus-18784
Publication series (Volume number):Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik (G-08)
Publication type:Monograph/Edited Volume
Language:German
Publication year:2007
Publishing institution:Universität Potsdam
Release date:2008/06/06
Tag:Georgian budget law; decentralization; local governance; sustainable fiscal policy; transfer
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 / H5 National Government Expenditures and Related Policies / H50 General
H Public Economics / H6 National Budget, Deficit, and Debt / H61 Budget; Budget Systems
H Public Economics / H7 State and Local Government; Intergovernmental Relations / H71 State and Local Taxation, Subsidies, and Revenue
H Public Economics / H7 State and Local Government; Intergovernmental Relations / H77 Intergovernmental Relations; Federalism; Secession
K Law and Economics / K3 Other Substantive Areas of Law / K34 Tax Law
O Economic Development, Technological Change, and Growth / O2 Development Planning and Policy / O23 Fiscal and Monetary Policy in Development
License (German):License LogoKeine öffentliche Lizenz: Unter Urheberrechtsschutz
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