2016
DOI: 10.15544/mts.2016.3
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Tax burden for the companies in Georgia

Abstract: Optimally determined tax burden is very important issue for sustainable development of business and economics. The national authorities arise the question does tax burden should be equal for different size and type companies? The goal of the research was to propose methodology and evaluate existing tax burden in Georgia. Empirical investigation of heaviness and lightness of tax burden for the companies according to its types (large, medium, and small) and economic activities of enterprises has been performed. … Show more

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