Opinions on the “Estonian model” of income taxation
| dc.contributor.author | Kozmanashvili, Lia | |
| dc.date.accessioned | 2019-11-20T10:36:45Z | |
| dc.date.available | 2019-11-20T10:36:45Z | |
| dc.date.issued | 2019 | |
| dc.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 | en_US |
| dc.description.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. | en_US |
| dc.identifier.citation | The 4th International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2019, pp. 205-208 | |
| dc.identifier.isbn | 978-9941-13-890-4 | |
| dc.identifier.uri | https://dspace.tsu.ge/handle/123456789/518 | |
| dc.language.iso | ge | en_US |
| dc.publisher | Ivane Javakhishvili Tbilisi State University Press | en_US |
| dc.subject | Profit tax, Profit tax rate, Accounting profit, Dividend distribution to owners | en_US |
| dc.title | Opinions on the “Estonian model” of income taxation | en_US |
| dc.type | Article | en_US |
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