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Tax burden inequality of population in Georgia and conceptual ? methodological problems of evaluation

Author

Listed:
  • Tamar Kbiladze

    (Ivane Javakhishvili Tbilisi State University)

  • David Kbiladze

    (David Agmashenebeli University of Georgia, Guram Tavartkiladze Teaching University)

Abstract

Fairly determined taxes and tax burden of population is one of the most important criteria for living standards evaluation. Should tax rates be the same for everyone? This is the challenge which every government meets and successful decision regarding this issue is very important for sustainable development of the economy. The aim of the conducted research is to propose methodology and evaluate existing tax burden of population in Georgia. Empirical study was performed in order to reveal heaviness and lightness of population tax burden. On the basis of empirical research, we conclude that tax burden of population in Georgia, considering their income, is unequal, while according to tax code of Georgia, income of individuals is taxed by flat rate of 20%. Result of investigation, described in the article will be useful for executive and legislative authorities of Georgia to make decisions regarding tax system in Georgia, also for scientists and students who have research interest in the same field.

Suggested Citation

  • Tamar Kbiladze & David Kbiladze, 2016. "Tax burden inequality of population in Georgia and conceptual ? methodological problems of evaluation," Proceedings of International Academic Conferences 4006472, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iacpro:4006472
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    File URL: https://iises.net/proceedings/24th-international-academic-conference-barcelona/table-of-content/detail?cid=40&iid=046&rid=6472
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    More about this item

    Keywords

    Decile inequality; Proportional tax system; Progressive tax system; Tax burden; Tax rate; Population;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation

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