Tax Burden Inequality of Population in Georgia and Conceptual – Methodological Problems of Evaluation

Abstract

Fairly determined taxes and tax burden of population is one of the most important criteria for living standards evaluation. Should tax rates be the same for everyone? This is the challenge which every government meets and successful decision regarding this issue is very important for sustainable development of the economy. The aim of the conducted research is to propose methodology and evaluate existing tax burden of population in Georgia. Empirical study was performed in order to reveal heaviness and lightness of population tax burden. On the basis of empirical research, we conclude that tax burden of population in Georgia, considering their income, is unequal, while according to tax code of Georgia, income of individuals is taxed by flat rate of 20%. Result of investigation, described in the article will be useful for executive and legislative authorities of Georgia to make decisions regarding tax system in Georgia, also for scientists and students who have research interest in the same field.

Possible Boundaries and Some Indicators for Formation of Tax Burden of Sustainable Development of Economy

“…In Georgia entrepreneurship is developing rapidly and accordingly, number of enterprises is significantly increasing. (Barbakadze, 2016). We consider that very important component of new paradigm is maintenance of tax burden optimality issues.…”