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| Author: | Harrison, S. |
| Title: | Overview of the tax system |
| Journal: | European Taxation
1996 : VOL. 36:2, p. 67-70 |
| Index terms: | GEORGIA INVESTMENT LAW TAXATION |
| Language: | eng |
| Abstract: | In spite of its troubled post-Soviet history, Georgia shows signs of becoming one of the more progressive CIS republics. In 1995 it introduced a modernized foreign investment law, Western-style corporate legislation and a new currency, the lari. Yet a recent article described Georgia's current tax system as "ÄaÅ tangle of individual income, property, individual property, value added, excise, enterprise-profit- income taxes". It is easy to understand the basis for such a description - there are indeed a large number of as yet uncodified taxes - but in reality the Georgian tax system is no more complex than those of most other post-Soviet states. This note is an attempt to illuminate some of its more important features. |
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