Taxes are the main source of formation state budget Georgia. 90% total amount accumulated in country's is due to taxes. Value Added Tax (VAT) approximately 45% tax structure, that is, up 30% income, 10% income tax, and rest excise, import customs duties. Taking into account role importance taxes dynamic stable development country, article presents opinions authors on reforms Georgian system dir...

The COVID-19 health crisis has put unprecedented strains on the ability of both governments and taxpayers to carry out normal activities. Cross-border withholding tax relief procedures, frequently reliant paper-based processes, are one area that been particularly affected, creating challenges for taxpayers, financial institutions administrations alike. This document contains administrative meas...

In the context of rapid development economy and information technology, level tax informatization is getting higher higher. The department has obtained a large amount management data. Taxation departments must analyze apply these data in order to grasp deficiencies current work, so as take effective measures improve quality efficiency. This focus work taxation department. process personal incom...

The problem of tax non-compliance is a serious global phenomenon, especially in developing and least developed countries. In this regard, states design their administration laws compliance rules light the two most dominant theories: deterrence theory behavioural compliance. These theories are ideals or indexes good system. It thus important to examine base policy Ethiopia. This Article examines...

With the move to a market economy the number of small businesses has grown substantially in most transition countries. However, cumbersome legal provisions and administrative practices and the lack of a culture of voluntary compliance often provide strong incentives to operate outside the formal economy. The paper first discusses the growth of the SME sector in the region and its impact on tax ...

No public policy issue is more important than the structure and level of taxes. Governments have fallen because of tax reform. Proposals to extend the value-added tax (VAT) or increase its rates have caused po liti cal agitation in many countries, including Ec ua dor and Mexico. In many less-developed countries, a shortage of funds impedes development eff orts, yet attempts to increase tax reve...

Both the ratios of the labor remuneration and the residents’ income are too low in Chinese national income distribution. In order to resolve this prominent problem, the Chinese authority should attach great importance to the tax adjustment for realizing the positive effect of the distributive justice. Therefore, the objective of the Individual Income Tax reform is to strengthen its function on ...