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Peculiarities of the “Estonian†Tax Model in Taxation System of Georgia

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  • Besik Bolkvadze

    (Doctor of Economics, Associate Professor at the Department of Finance, Banking and Insurance,Faculty of Economics and Business, Batumi State University, Georgia)

Abstract

Georgia is a country of a transitional economy, one of the most important financial determinants of which is the tax system, which is constantly undergoing the changes to different directions in terms of perfection and development. Taxes somehow create a peculiar \bridge\" between the macrofinance and microfinance, among which the corporate income tax gains the function of the crucial important tax in terms of efficient operation of the business sector. Among the reforms carried out in the economy of Georgia, one of the most topical directions among the economic reforms is establishment of the so-called “Estonian†model and its further implementation. The present paper deals with the relative aspects of traditional and Estonian models of taxation and substantiates the necessity of determination of the main directions of its perfection."

Suggested Citation

  • Besik Bolkvadze, 2021. "Peculiarities of the “Estonian†Tax Model in Taxation System of Georgia," European Journal of Interdisciplinary Studies Articles, Revistia Research and Publishing, vol. 4, May - Aug.
    • Handle: RePEc:eur:ejisjr:205
    DOI: 10.26417/ejis.v4i2a.p156-161
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    References listed on IDEAS

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    1. Łapińska, Justyna & Huterska, Agnieszka & Łapiński, Paweł, 2017. "The Financial Effects Of Investments Realised Under Sustainable Development – A Case Of A Polish Company Representing The Rendering Industry," Roczniki (Annals), Polish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistow Rolnictwa e Agrobiznesu (SERiA), vol. 2017(1).
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    Cited by:

    1. Robert Huterski & Grazyna Voss & Agnieszka Huterska, 2020. "Professional Ethics in Accounting as Assessed by Managers of Economic Units," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 1), pages 720-731.

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