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pro vyhledávání: '"Guram Uphlisashvili"'
Autor:
Guram Uphlisashvili
Publikováno v:
ეკონომიკური პროფილი, Vol 18, Iss 2(26), Pp 15-23 (2023)
The article deals with some problematic issues identified in the process of reforming the tax system of Georgia. We focused on the risks identified in the direction of writing off tax debts, simplifying the procedures for refunding overpaid amounts,
Externí odkaz:
https://doaj.org/article/b7c3eeeb911b4164a27185b78e68e4e2
Autor:
Guram Uphlisashvili
Publikováno v:
ეკონომიკური პროფილი, Vol 17, Iss 2(24), Pp 23-31 (2022)
The current tax systems in the world are quite substantially differ from each other in many parameters, including the role and ratio of direct and indirect taxes - both in terms of the implementation of the regulatory and fiscal functions. In the
Externí odkaz:
https://doaj.org/article/53bfe24937f747a9b3017396430ace5f
Autor:
Guram Uphlisashvili
Publikováno v:
ეკონომიკური პროფილი, Vol 17, Iss 1(23), Pp 56-66 (2022)
The article considers problematic issues of excise policy related to the taxation of tobacco products. Changes in the excise duty rates on tobacco in Georgia over the last ten years are also discussed. Tobacco products (cigarettes) are commodities
Externí odkaz:
https://doaj.org/article/07707385d683431a8e60117f187925c7
Autor:
Guram Uphlisashvili
Publikováno v:
ეკონომიკური პროფილი, Vol 16, Iss 1 (21), Pp 33-44 (2021)
The article looks into the phases of reforming the tax system of Georgia in term of its liberalization. Since the early 2000s, the tax system of Georgia has undergone a significant transformation. There were reduced both the number of taxes and tax r
Externí odkaz:
https://doaj.org/article/db4ca96088d942abb1fde7845502dc9c