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Bitte beziehen Sie sich beim Zitieren dieses Dokumentes immer auf folgende URN: urn:nbn:de:kobv:517-opus-18766 URL: http://opus.kobv.de/ubp/volltexte/2008/1876/ Narmania, David
Rights of local jurisdictions and tax revenue distribution in Georgia
Kurzfassung auf EnglischThis 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.
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