ქართ | Eng

ISSN 2449-2396 (ბეჭდური) | E ISSN 2449-2612 (ონლაინ)

ESTONIAN MODEL OF PROFIT TAXAND ITS RESULTS IN GEORGIA

Author: Gulnaz Erkomaishvili, David Aludauri | Published: 2018-12-28 | Pages: 159-168

Full Text

Abstract

The paper deals with one of the important legislative amendments in the Tax Code of Georgia, according to which the existing model of taxation was changed by the Estonian model. It was created in the agreement with Georgian legislation and with regard to Georgia’s socio-economic condition. The purpose of this model is to accelerate economic growth and create favorable conditions for starting and developing business based on the analysis of statistical data, the new tax system can be positively evaluated, as there is clearly visible improvement in the volume of investment and GDP, which will ultimately result in a country’s well-being.


Keywords

INCOME TAX, ESTONIAN MODEL, DISTRIBUTED PROFIT, TAX REFORM


References

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