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Corporate Income Tax Assessment and Ways Forward
17 October 2022

The Estonian model of Corporate Income Taxation (CIT) that came into force on January 1, 2017, in Georgia is based on the distributed profit taxation regime, according to which retained corporate income is tax-free, and profit is taxed at 15% only when distributed.

Gender impact assessments of the Law of Georgia on the Civil Service
01 July 2022

Within the framework of the Good Governance for Gender Equality in Georgia (GG4GEG) project, UN Women is collaborating with the Civil Service Bureau (CSB) and the ISET Policy Institute to conduct a comprehensive Gender Impact Assessment (GIA) of the Law on Civil Service in Georgia.

ISET signs memorandum of understanding with SMEDA
06 June 2022

On 6 June, a Memorandum of Understanding between ISET’s Policy Institute and the SME Development Association (SMEDA) was enacted. The document was signed by Tamar Sulukhia, the ISET and ISET Policy Institute Director, and Grigol Paikidze, Executive Director of SMEDA.

Regulatory impact assessment of ILO C156 – workers with family responsibilities convention
09 March 2022

Georgia has not yet ratified the Convention, and its legislation does not contain the definition of worker with family responsibilities. However, the term is partially applied, both for employees of the private and of the public sector. Having family responsibilities is an important factor influencing the labour market outcomes of individuals of working age.

RIA of ILO C156 – workers with family responsibilities convention
09 March 2022

This policy brief summarizes the main findings of the Regulatory Impact Assessment (RIA) on the possible ratification of the International Labour Organization (ILO) Workers with Family Responsibilities Convention, 1981 (No. 156).

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