Tax stimulation of agricultural product manufacturers in Georgia
2009
Aroshidze, P., Shota Rustaveli State Univ. (Georgia) | Aroshidze, T., Self Governmental Batumi City Council (Georgia). Dept. of Economic Development
The present research discusses the advantages carried out by the taxation from the part of the government towards agricultural product manufacturers. This research is based on the tax system and the tax code of Georgia. The study includes experiences of the foreign countries. According to these experiences agriculture has particular advantages in all the developed countries. Despite the fact that agriculture is one of the most important sectors of the country there are no advantages given from the part of the government towards it in Georgia. Agricultural product manufacturers are taxed with the same taxes as the representatives of the other sectors of the national economy. In order to improve the situation it is desirable to differentiate taxes, and to establish more advantages, since food-stuffs safety of the country depends upon the development of agriculture.
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