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Possible boundaries and some indicators for formation of tax burden of sustainable development of economy

Author

Listed:
  • Tamar Kbiladze

    (Ivane Javakhishvili Tbilisi State University)

  • David Kbiladze

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

Abstract

In modern interactive world international economic and financial organizations, scientists, representatives of business sector and national authorities are in constant search what kind of tax burden to link with contours of sustainable development of economy. Two fundamental circumstances are revealed to solve the problem. First, specific socio-economic situation in concrete country and second, global scale of changes, which is caused and related to business movement in different countries with different tax burden, to formation of new custom and border relations, to climate changes, to undeserved benefits in offshore zones and other different reasons which finally form playing rules in the field of taxation. Discussion about aggregation of sustainable economic development determinants in one index, possible boundaries and some indicators for formation of corresponding tax burden is given in the article.

Suggested Citation

  • Tamar Kbiladze & David Kbiladze, 2017. "Possible boundaries and some indicators for formation of tax burden of sustainable development of economy," Proceedings of Business and Management Conferences 5207374, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:ibmpro:5207374
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    File URL: https://iises.net/proceedings/5th-business-management-conference-rome/table-of-content/detail?cid=52&iid=007&rid=7374
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    References listed on IDEAS

    as
    1. Jens Matthias Arnold & Bert Brys & Christopher Heady & Åsa Johansson & Cyrille Schwellnus & Laura Vartia, 2011. "Tax Policy for Economic Recovery and Growth," Economic Journal, Royal Economic Society, vol. 121(550), pages 59-80, February.
    2. Mr. Santiago Acosta Ormaechea, 2012. "Tax Composition and Growth: A Broad Cross-Country Perspective," IMF Working Papers 2012/257, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Sustainable development; Tax Burden; Indicators; Taxation Paradigm; Tax Reform; Empirical Research;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation

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