Open AccessPROCEDURAL ISSUES OF THE TAXATION OF FINANCIAL RE PORTING AND DI STRIBUTED PROFIT
Author(s) -
Givi Bakradze,
Nanuli Dzimtseishvili
Publication year - 2017
Publication title -
globalizac'ia da biznesi
Language(s) - English
Resource type - Journals
eISSN - 2449-2612
pISSN - 2449-2396
DOI - 10.35945/gb.2017.03.016
Subject(s) - legislation , profit (economics) , business , tax policy , porting , double taxation , accounting , tax credit , tax reform , finance , public economics , economics , political science , computer science , microeconomics , law , programming language , software
The present article discuses peculiarities of existing tax legislation of Georgia. Study reviews the necessity of current tax legislation improvement towards business stimulation approach. The recommendations are given for the improvement of tax system and tax policy