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A billion lari reform: what does ex-post RIA say about it?
29 October 2019

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.

Regulatory impact assessments and gender impact assessments for women’s economic empowerment in Georgia
01 October 2019

ISET Policy Institute research team was comissioned by UN Women to conduct Regulatory Impact Assessments and Gender Impact Assessments for Women’s Economic Empowerment in Georgia.

Ex-post regulatory impact assesment (RIA) on the reform on levying profit tax in Georgia
09 September 2019

In 2016 reform to levy profit tax was carried out in Georgia to accelerate economic growth in the country, create a favorable environment for starting business and production, and tax administration. The reform envisaged transferring into the Estonian model of levying profit tax, resulting in levying enterprises with taxes during profit distribution.

Regulatory impact assessment (RIA) of the draft law on soil protection
08 May 2019

How can soil degradation be reduced in Georgia? The objective of the study is to assess potential impact of the draft law on soil degradation processes in Georgia. The study examines the current situation regarding land degradation in Georgia and estimates the potential costs and benefits of the draft law.

Regulatory Impact Assessment (RIA) on Draft Law on Windbreaks
06 May 2019

Windbreaks have a significant positive impact on the economic, social, and environmental dimensions of sustainable development. While the positive impacts of windbreaks have been acknowledged by various stakeholders, due to Georgia’s poor socio-economic conditions, most existing windbreaks have been destroyed and require restoration.

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