Research Reports

RIA SME test methodology and practical guide for Georgia

18 November 2024

This is a working note outlining the initial processes behind the SME Test Methodology. It is a notable deliverable part of the Developing an RIA SME Test Methodology for Georgia, while strengthening the capacity of the Government of Georgia to utilize SME RIA tools in practice Project, as funded by the UNDP and led by ISET Policy Institute.

Health hidden costs of agri-food systems: drivers and policy lessons in the South Caucasus

22 July 2024

For the countries in the South Caucasus, health hidden costs amount to 87%, 88%, and 92% of the total quantified hidden costs of agri-food systems. In terms of the share in GDP, they subsequently comprise 18%, 16%, and 22%, respectively.

Handbook of research methods

11 March 2024

This research report is available only in Georgian language.

Gender impact assessment of the law of Georgia on public service

02 February 2024

Please note that the research report 'Gender impact assessment of the law of Georgia on public service' is available in Georgian language only.

Insolvency reform assessment

01 November 2023

Before the current insolvency reform, Georgia’s legislative framework regulating insolvency proceedings fell short of meeting international standards – it did not meet either creditors’ or debtors’ needs and failed to offer incentives to the insolvent companies to choose rehabilitation as their optimal strategy for resolving financial difficulties.

Corporate income tax system evaluation

18 September 2023

The profit tax system that came into force on January 1, 2017, in Georgia aims to create a favorable business environment, accelerate economic growth, and improve tax administration. This system is based on the distributed profit taxation regime, similar to the one implemented in Estonia.