
More than three decades ago economists famously concluded that tax compliance is rather irrational behavior. Literature, across a wide range of disciplines, has since been overflowing with analysis as to why we see so much tax compliance in the modern world. The academic literature is concerned with why people pay so much tax or why so many people pay taxes, therefore policy-makers can gain an understanding of the underlying mechanisms, which thus allows them to design appropriate policy actions to boost revenue efforts.

On November 28-29, Deputy Head of the APRC Salome Gelashvili attended the annual "Dushanbe Economic Meeting 2019" conference in Tajikistan. The conference was organized in the framework of the "Towards Rural Inclusive Growth and Economic Resilience" project (implemented by) GIZ and was devoted to the topic of developing the competitiveness of the agro-industrial complex in Tajikistan.

On November 13, the Agricultural Policy Research Center at ISET-PI presented the main results of the Regulatory Impact Assessment (RIA) of the draft law of Georgia on soil protection at a stakeholder workshop held at the conference hall of the Environmental Education and Information Center (EEIC) of the Ministry of Environmental Protection and Agriculture of Georgia (MEPA).

Gender-biased sex selection (GBSS) in favor of boys is an indicator of gender discrimination and highlights the inequality towards girls throughout many countries. Patriarchal structures reinforce a preference for sons and perpetuate a societal climate of violence and discrimination against women and girls. GBSS is moreover a symptom of the pervasive social, political, cultural, and economic injustices against women and girls.

At the initiative of the Government of Georgia, a new model of corporate taxation was introduced in 2017. The so-called Estonian Model of Corporate Income Tax (CIT) reform envisaged a transition to a model wherein enterprises would only be taxed on profit distribution.