IMF Staff Country Reports

Georgia: Technical Assessment Report-Tax Administration Diagnostic Assessment Tool-Performance Assessment Report

September 1, 2016

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Format: Chicago

Georgia: Technical Assessment Report-Tax Administration Diagnostic Assessment Tool-Performance Assessment Report, (USA: International Monetary Fund, 2016) accessed December 26, 2024

Summary

This Technical Assistance paper discusses key findings of the assessment of the tax administration system in Georgia. Viewed overall, the Georgia Revenue Service is making good progress in implementing modern tax administration practices. Particularly evident is the innovative use of new technology in modernizing current operations. International good practices are already in place in a number of areas. For others, implementation of good practices is progressing; in some cases it has yet to be adopted. Many of the weaknesses identified in this assessment can be rectified relatively quickly, and in some areas, small changes can make a big difference to outcomes.

Subject: Auditing, Dispute resolution, Fiscal accounting and reporting, Public financial management (PFM), Revenue administration, Tax administration core functions

Keywords: Auditing, Baltics, Compliance risk, Core taxpayer obligation, CR, Diagnostic Assessment Tool-Performance Assessment Report, Dispute resolution, Fiscal accounting and reporting, Global, GRS website, Income tax, ISCR, Registration database, Review process, Tax administration, Tax administration core functions, Tax arrears, Tax audit programs, Tax declaration, Tax intermediary, Tax register, Taxpayer account give frontline staff, Taxpayer feedback, Taxpayer portal, Verification program Assessed score

Publication Details

  • Pages:

    63

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2016/283

  • Stock No:

    1GEOEA2016001

  • ISBN:

    9781475531848

  • ISSN:

    1934-7685

Notes