TADAT performance assessment conducted in Georgia

An assessment of the system of tax administration in Georgia was undertaken during the period of May 25– June 9, 2016 using the Tax Administration Diagnostic Assessment Tool (TADAT).

The assessment was undertaken by an IMF team comprising of Ms. Lucilla McLaughlin (Mission Chief), Messrs. Vincent de Paul Koukpaizan (both Fiscal Affairs Department), Gary Andrews, and Graham Harrison (both IMF external experts). The assessment was funded by the IMF administered Tax Policy and Administration Topical Trust Fund.

Viewed overall, the GRS is making good progress in implementing modern tax administration practices. Particularly evident is the innovative use of new technology in modernizing current operations, and in establishing a platform for embracing future opportunities. Absent, however, is an effective GRS-wide management information and reporting system by which the senior management team can monitor the performance of key operations and strategic initiatives.

As evident, international good practices are already in place in a number of areas (e.g., taxpayer services and dispute resolutions). For others, implementation of good practice is progressing (e.g., risk management), or—in some cases—is yet to be adopted. An example of the latter is the value-added tax (VAT) refund processing, where fundamental design and operational weaknesses are undermining the efficient operation of the VAT, with implications for both government and the business sector.

Further information is available here.