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Green taxes, bioeconomy and sustainable development of Georgian agricultural sector (მწვანე გადასახადები, ბიოეკონომიკა და საქართველოს აგრარული სექტორის მდგრადი განვითარება)

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dc.contributor.author Verulidze (ვერულიძე), Vazha (ვაჟა)
dc.date.accessioned 2022-06-15T11:42:46Z
dc.date.available 2022-06-15T11:42:46Z
dc.date.issued 2021
dc.identifier.citation Economics and Business, №4, 2021, pp. 152-164 en_US
dc.identifier.issn 1987-5789
dc.identifier.uri http://dspace.tsu.ge/xmlui/handle/123456789/1667
dc.description • aktsizis gadasakhadi. sakartvelos sagadasakhado kodeksi (2021) mukhli 188. [Excise duty. Tax Code of Georgia (2021) Article 188.] (in Georgian). https://matsne.gov. ge/document/view/1043717?publication=176 last seen 05.10. 2021. • sakartvelos kanoni „garemosdatsviti shepasebis kodeksi“ (2018) mukhli 2. [Law of Georgia “Environmental Assessment Code” (2018) Article 2.] (in Georgian). https:// matsne.gov.ge/ka/document/view/3691981?publication=7 last seen 18.11. 2021 • sakartvelos kanoni „garemos datsvis shesakheb“ (1996) mukhli 18. [Law of Georgia on Environmental Protection (1996) Article 18. (in Georgian). https://matsne.gov. ge/document/view/33340?publication=30 last seen 15. 09. 2021. • sakartvelos mtavrobis dadgenileba biotsarmoebis shesakheb. (2013) [Resolution of the Government of Georgia on organic production.] (in Georgian). https:// matsne. gov.ge/ka/document/view/1978999?publication=0 last seen 07.09. 2021. • komersanti. (2021). [Commersant. (2021).] (in Georgian). https://commersant.ge/ge/post/qartul-warmoebashi-bio-produqtebis-wili-1-s-ar-agemateba last seen 30.VII. 2021. • Environmental Performance Index (2020). https://epi.yale.edu/epi-results/2020/ component/epi Access:12.04.2021. last seen 10.11. 2021 • Singh S., Haldar N., Bhattacharya A. (2018). Offshore Manufacturing Contract Design Based on Transfer Price Considering Green Tax: a Bilevel Programming Approach. International Journal of Production Research, 56(5). https://www.tandfonline. com/doi/full/10.1080/00207543.2016.1144940 /last seen 2.11 2021 • Fan, X., Li, X., & Yin, J. (2019). Impact of Environmental Tax on Green Development: A Nonlinear Dynamical System Analysis. PLoS ONE, 14(9), 1–23. https://doi. org/10.1371/journal.pone.0221264. last seen 12.VIII. 2021 • How the Bioeconomy can Boost a European Recovery. https://assets.website-files. com/5ed8dd9996405be0c57fc7ff/5f58d339e036020c059efdcf_BioAdvantageEurope_ PolicyPaper_EuropeanRecovery.pdf last seen 03.11. 2021 • Deploying the Bioeconomy in the EU: A Framework Approach for Bioeconomy Strategy Development. https://bioeast.eu/wp-content/uploads/2021/07/PSF-Final-Report_ Deploying-the-Bioeconomy-in-the-EU_A-Framework-approach-for-bioeconomy- strategy-development_July-2021.pdf. last seen 09.11. 2021 • Green Taxation Can Help us Recover rom the Covid-19 Crisis. Here’s how. https:// www.climatechangenews.com/2021/08/16/green-taxation-can-help-us-recovercovid- 19-crisis-heres/ last seen 11.11. 2021 • Agriculture, Bioeconomy and Rural Development OVERVIEW (2021). https://www. eib.org/attachments/thematic/agriculture_bioeconomy_and_rural_development_ overview_2021_en.pdf last seen 11. 11. 2021 en_US
dc.description.abstract The present-day world faces many challenges, among them is a negative impact of climate change on the environment and maintaining a stable economic growth under the conditions of the existing economic system because this system causes degradation of the environment and exhaustion of natural resources. Therefore, sustainable economic development is associated with efficient use of natural resources, boosting of bioeconomy, and implementing green taxation. In Georgia, the role of green taxes in achieving a long-term sustainable development of the economy and maintaining it is not sufficiently explored. The aim of the research is to demonstrate the substance and importance of bioeconomy and green taxes, for ensuring sustainable development of the agricultural sector. In accordance with the green economy strategy of Georgia, infrastructural investments are envisaged in the agricultural sector. The formation of the green economy sector in agriculture is caused by the existence of significant potential for the development of bioeconomy in the country. In case of development and implementation of a state policy supporting organic farms and bioeconomy, Georgia has resources to develop this sector, in conditions of regulating entrepreneurial activities by green taxes. Georgia, as a country with a small economy, can pursue a relatively aggressive policy for comprehensive implementation of green taxes and promotion of bioeconomy. Legislation amendments implemented in this direction, including in the taxation field, will help the sustainable development of the agricultural sector and improvement of the investment environment. en_US
dc.language.iso ge en_US
dc.publisher Ivane Javakhishvili Tbilisi State University Press en_US
dc.subject Green Taxes, Bioeconomics, Sustainable Development of Agrarian Sector en_US
dc.title Green taxes, bioeconomy and sustainable development of Georgian agricultural sector (მწვანე გადასახადები, ბიოეკონომიკა და საქართველოს აგრარული სექტორის მდგრადი განვითარება) en_US
dc.type Article en_US

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