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.
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.
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.
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.
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.