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Rights of local jurisdictions and tax revenue distribution in Georgia

Author

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  • Narmania, David

Abstract

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.

Suggested Citation

  • Narmania, David, 2007. "Rights of local jurisdictions and tax revenue distribution in Georgia," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik G-6, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
    • Handle: RePEc:pot:fiwidg:06
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    File URL: http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-18766
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    More about this item

    Keywords

    iscal policy ; local jurisdictions ; tax distribution ; state and local budgets;
    All these keywords.

    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H1 - Public Economics - - Structure and Scope of Government

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