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.
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.
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.
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.
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).