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Saudi Journal of Economics and Finance (SJEF)
Volume-3 | Issue-09 | 395-398
Review Article
Expectations and Results of Tax Reforms Implemented in Georgia
Iza Bukia
Published : Sept. 20, 2019
DOI : 10.36348/SJEF.2019.v03i09.004
Abstract
Georgia is in the leading position in Europe with its tax policy, which is confirmed by many international ratings. According to the World Bank rating, Georgia ranks 6th in terms of ease of doing business. In terms of simplicity of paying taxes Georgia is also one of the distinguished ones. It is on the list of countries offering taxpayers a revised Tax Code and bylaws, also, for the simplicity of the relationship with the tax authority, most electronic services are offered [1]. Many tax reforms have been implemented to support entrepreneurs and expand their activities. This article provides a brief overview of the major tax reforms implemented since 2011 and research in entrepreneurs, which clearly reflects the expectations of the implemented reforms and the impact on the activities of the entrepreneurs.
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