2021/08/06 by George Abuselidze, Abuselidze, George, Mariam Msakhuradze +1
Economics, Econometrics and Finance · Social Sciences · #Global Socioeconomic and Political Dynamics #Economic and Technological Developments in Russia #Fiscal Policy and Economic Growth
paper · pdf · doi:10.48550/arxiv.2108.02956
The work "International Taxation and its impact on Georgian Business\nSubjects" discusses the essence, types of international taxation and ways to\nprevent it. Object of international taxation, taxable base and rates, features\nbased on the taxpayer. The approaches of states and its impact on the\nactivities of business entities. The aim of the work was to study the\ntheoretical and methodological bases of international taxation in the tax\nsystem of Georgia and to present the existing problems. To get acquainted with\nthe activities of the free industrial zones in our country and to evaluate\nthem. Sharing opinions and expressing one's attitude towards it. The work\npresents the opinion on the impact of the approaches and recommendations of our\ncountry's legislation on international taxation on the business sector of\nGeorgia to correct the current situation.\n