Business attitudes towards the tax system in Georgia

Samson Uridia's picture
Published by:

The Caucasus Research Resource Center (CRRC) launched a research with the aim to study the attitudes and perceptions of Georgian businesses towards the tax system in the country. The research was supported by the USAID “Governing for Growth (G4G) in Georgia” project and covered the following topics: Evaluation of the work of the Revenue Service (RS) of Georgia, the level of applying the services provided by it, tax-inspecting practices, and analysis of other key aspects of cooperation between the RS and businesses.

A total of 1033 companies participated in the survey. The companies were divided into small, medium and large enterprises. The companies for the study were randomly selected from the list of companies registered in Georgia provided by National Statistics Office of Georgia. This was done without any consideration of their location or their previous relations with tax inspection (i.e. having or not having problems with the RS). The study results are based on aggregated data analysis and show the general picture of the country in terms of how Georgian businesses view the RS and tax-inspecting practices in general.

The results of the research showed that the majority of companies were content with the work performed by the RS. The main problems that companies had were connected to issues of general nature (e.g. cutting of overall taxes), rather than to the work of the RS itself. 

The complete research in English is available here: