Open AccessIssues of distribution of tax powers between different levels of government and administration
Author(s) -
Lela Bakhtadze
Publication year - 2021
Publication title -
k'art'veli mec'nierebi
Language(s) - English
Resource type - Journals
ISSN - 2667-9760
DOI - 10.52340/gs.02.09.226
Subject(s) - redistribution (election) , administration (probate law) , government (linguistics) , tax administration , public economics , government revenue , tax revenue , revenue , business , distribution (mathematics) , state (computer science) , economics , tax reform , economic policy , finance , political science , politics , computer science , law , mathematical analysis , philosophy , linguistics , mathematics , algorithm
The solution of the tasks of allocating expenditures between the different levels of government and administration is accompanied by the need to make decisions on the redistribution of tax powers between the levels of state government.A study of international experience in building a vertical structure of tax authorities shows that there is no prevailing strategy for assigning this or that revenue to certain levels of government.