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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.

The Georgian Tax Lottery Experiment after Seven Years
06 December 2019

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.

World Bank Group visits ISET, discusses taxing tobacco in Georgia
19 November 2019

On November 19, ISET was visited by Mr. Alan Fuchs of the World Bank Group, whose presentation, 'Taxing Tobacco in Georgia: The welfare and distributional gains of quitting smoking’, delved into the welfare and distributional impact of increasing taxes on tobacco in Georgia.

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.

ISET hosts Dr. Lotta Björklund Larsen of Stockholm University, discusses tax compliance
26 March 2019

On March 26, ISET hosted Dr. Lotta Björklund Larsen of Stockholm University, Sweden, who presented a paper entitled ‘Tax Compliance. A Review of Recent Studies’.

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