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.

The Tourism Reform incorporates the amendments envisioned by the Tourism Draft Law, which was initiated by the Parliament of Georgia. In addition, it encompasses planned changes in the tax benefits system for agritourism and wine tourism service providers.

On 27 June 2014, Georgia and the EU signed the Association Agreement (AA), including the Deep and Comprehensive Free Trade Agreement (DCFTA), which fully entered into force on 1 July 2016. The goal of the DCFTA is to provide a framework for new trade opportunities, enhance competitiveness in the business sector, and support closer economic integration between Georgia and the EU based on reforms in trade-related fields.

Digitalization can be defined as the process of change that digital technology causes or influences in all aspects of life. For businesses, it implies digital improvements which alter business models, alongside the way in which products or services are manufactured and delivered.

Under the Georgian Constitution, the country's strategic objective is to join the European Union. The vast majority of citizens agree with and support this objective. The European future is not only the country's historical strategic choice but also the hope for the prosperity and well-being of the country's population and the promise of a better future for future generations.

In economic literature, the effect of minimum wage on the labour market and its relevance as an anti-poverty, equality-enhancing policy tool, is a matter of vigorous debate. The focus of this policy brief is a hypothetical effect on poverty rates, particularly among women, following an increase in the minimum wage in Georgia.