Issues of distribution of tax powers between different levels of government and administration | Zendy

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Issues of distribution of tax powers between different levels of government and administration

Author(s) -

Lela Bakhtadze

Publication year - 2021

Publication title -

georgian scientists

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.

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