Opinions on the “Estonian model” of income taxation
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Date
2019
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Ivane Javakhishvili Tbilisi State University Press
Abstract
The article discusses some of the tax and accounting aspects of introducing a new rule on income tax. The methodology for calculating profit tax is discussed. Practical examples of profit tax calculation are given.
Description
1. საქართველოს საგადასახადო კოდექსი, 3591-IIს, 17.09.2010 (2019წ. 28 ივნისის ცვლილებების გათვალისწინებით).
2. https://matsne.gov.ge/ka/document/view/1043717?publication=150
Keywords
Profit tax, Profit tax rate, Accounting profit, Dividend distribution to owners
Citation
The 4th International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2019, pp. 205-208