Overview

Recent reforms and progress

Georgia has taken steps to improve its Compliance Risk Management process, such as introducing new Compliance Programs, developing and approving the CIP 2021-2022, improving accessibility to third party information, and improving data analytics capabilities.

On tax registration reform, Georgia requires registration by tax types, consistently applies procedures to ensure correct categorisation of taxpayers by activity type and activity status, and has developed a dedicated programme to identify unregistered activity.

To ensure timely filing, Georgia created a dedicated structural unit, developed KPIs to measure achievements, and introduced a default assessment for small, medium, and large sized VAT taxpayers.

Georgia has also created a dedicated structural unit to aid in debt management, as well as agreed to the Debt Management Concept with the EMB, and granted GRS the right to write-off debt which resulted in significant write-offs in 2020.

To ensure accurate reporting in declarations, a new risk-based remote-control mechanism was developed, and the Audit Case Management System was fully operationalised.

In 2020, Georgia undertook a Tax Administration Diagnostic Assessment Tool (TADAT) assessment, which showed significant improvements in terms of tax administration compared to their previous 2016 assessment. 

Outlook: DRM priorities

Georgia’s DRM strategy is nested within its Public Finance Management (PFM) Strategy, which covers the years 2018 – 2021. Georgia’s PFM strategy seeks to improve public financial management systems by ensuring (1) fiscal discipline; (2) work efficiency; and (3) the efficient allocation of public resources. The PFM Strategy sets out key budget management reforms, including in relation to strategic planning and budgeting, budget execution, accounting and reporting, and auditing and oversight. The Strategy also seeks to unite all public financial management bodies and includes detailed actions plans based on strategies such as the External Audit Strategy, Procurement Strategy, and other strategic areas under the responsibility of the Ministry of Finance.

Ensuring policy coherence for development

Georgia’s commitment to promote policy coherence for development is demonstrated by: 

  • A strong commitment to address illicit financial flows by implementing impressive reform measures to combat corruption, crime and other illicit financial flows in the country; 
  • Its involvement in various working groups and platforms established to promote international tax cooperation, such as the Inclusive Framework on BEPS, the Peer review Group of the Global Forum on Transparency and Exchange of Information for Tax Purposes, as well as other working groups and fora established by the OECD and other international organisations. Georgia is also a signatory to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS and regularly hosts international conferences, regional and international meetings to enhance tax cooperation.

DRM Project Data as Recipient

all
2015
2016
2017
2018
2019
2020
2021
Donante
year Año
No. project
amount Commitment
disbursement Desembolso
United States
year all
25 projects
amount 1 684.59 USD
disbursement 1 409.73 USD
Governing for Growth in Georgia (G4G) Activity . Modern Energy Services
year 2015
1 project
amount 30.64 USD
disbursement 0.00 USD
Governing for Growth in Georgia (G4G) Activity . Private Sector Capacity
year 2015
1 project
amount 37.50 USD
disbursement 0.00 USD
Governing for Growth in Georgia (G4G) Activity . Trade and Investment Enabling Environment
year 2015
1 project
amount 50.00 USD
disbursement 0.00 USD
Governing for Growth in Georgia (G4G) Activity . Business Enabling Environment
year 2015
1 project
amount 0.00 USD
disbursement 60.23 USD
Governing for Growth in Georgia (G4G) Activity . Private Sector Capacity
year 2015
1 project
amount 0.00 USD
disbursement 5.00 USD
Technical Assistance for Georgia . Revenue Policy and Administration
year 2015
1 project
amount 0.00 USD
disbursement 12.39 USD
Governing for Growth in Georgia (G4G) Activity . Agricultural Enabling Environment
year 2015
1 project
amount 0.00 USD
disbursement 41.72 USD
Governing for Growth in Georgia (G4G) Activity . Business Enabling Environment
year 2015
1 project
amount 16.98 USD
disbursement 90.35 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 0.00 USD
disbursement 19.88 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 0.00 USD
disbursement 73.53 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 0.00 USD
disbursement 168.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 0.00 USD
disbursement 90.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 404.16 USD
disbursement 0.36 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 124.33 USD
disbursement 0.01 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 183.60 USD
disbursement 53.13 USD
Governing for Growth in Georgia (G4G) Activity
year 2018
1 project
amount 15.63 USD
disbursement 0.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2018
1 project
amount 0.00 USD
disbursement 61.10 USD
Governing for Growth in Georgia (G4G) Activity
year 2018
1 project
amount 507.00 USD
disbursement 181.87 USD
Governing for Growth in Georgia (G4G) Activity
year 2018
1 project
amount 0.17 USD
disbursement 261.95 USD
Governing for Growth in Georgia (G4G) Activity
year 2019
1 project
amount 0.00 USD
disbursement 0.03 USD
Governing for Growth in Georgia (G4G) Activity
year 2019
1 project
amount 0.00 USD
disbursement 2.41 USD
Governing for Growth in Georgia (G4G) Activity
year 2019
1 project
amount 0.00 USD
disbursement 50.02 USD
Governing for Growth in Georgia (G4G) Activity
year 2019
1 project
amount 22.54 USD
disbursement 16.60 USD
Governing for Growth in Georgia (G4G) Activity
year 2021
1 project
amount 0.00 USD
disbursement 1.37 USD
USAID Economic Governance Program in Georgia
year 2021
1 project
amount 292.04 USD
disbursement 219.78 USD
European Commission
year all
8 projects
amount 811.26 USD
disbursement 2 399.55 USD
Strengthening Administrative Capacity of the Revenue Service in Taxation
year 2015
1 project
amount 0.00 USD
disbursement 348.99 USD
Capacity Building of the Investigation Service of the Ministry of Finance of Georgia
year 2016
1 project
amount 0.00 USD
disbursement 233.01 USD
Strengthening Administrative Capacity of the Georgia Revenue Service in Taxation
year 2016
1 project
amount 0.00 USD
disbursement 93.04 USD
Supporting the Accession of Georgia to the Conventions on Transit Area and Launching of the New Computerised Transit System (NCTS)
year 2018
1 project
amount 811.26 USD
disbursement 811.26 USD
EU 4 Economic Governance and Fiscal Accountability
year 2018
1 project
amount 0.00 USD
disbursement 0.00 USD
Development and Implementation of NTCS system of Georgia Revenue Service
year 2019
1 project
amount 0.00 USD
disbursement 0.00 USD
Development and Implementation of NTCS system of Georgia Revenue Service
year 2020
1 project
amount 0.00 USD
disbursement 617.62 USD
Economic Governance and Fiscal Accountability-Budget Support Contract-SAKARTVELO
year 2021
1 project
amount 0.00 USD
disbursement 295.63 USD
Hungary
year all
2 projects
amount 1.59 USD
disbursement 1.59 USD
Taxation workshop - two times per year week-long seminars on tax related issues in co-organisation with the OECD under its Global Relations Programme.
year 2016
1 project
amount 1.00 USD
disbursement 1.00 USD
Taxation workshop - two times per year week-long seminars on tax related issues in co-organisation with the OECD under its Global Relations Programme.
year 2017
1 project
amount 0.59 USD
disbursement 0.59 USD
Slovak Republic
year all
1 project
amount 1.42 USD
disbursement 1.42 USD
Study visit of the Ministry of Finance of Georgia representatives to Slovakia
year 2016
1 project
amount 1.42 USD
disbursement 1.42 USD
Totals
year all
36 projects
amount 2 498.86 USD
disbursement 3 812.29 USD
Donante
year Año
No. project
amount Commitment
disbursement Desembolso
United States
year 2015
8 projects
amount 135.12 USD
disbursement 209.69 USD
Governing for Growth in Georgia (G4G) Activity . Modern Energy Services
year 2015
1 project
amount 30.64 USD
disbursement 0.00 USD
Governing for Growth in Georgia (G4G) Activity . Private Sector Capacity
year 2015
1 project
amount 37.50 USD
disbursement 0.00 USD
Governing for Growth in Georgia (G4G) Activity . Trade and Investment Enabling Environment
year 2015
1 project
amount 50.00 USD
disbursement 0.00 USD
Governing for Growth in Georgia (G4G) Activity . Business Enabling Environment
year 2015
1 project
amount 0.00 USD
disbursement 60.23 USD
Governing for Growth in Georgia (G4G) Activity . Private Sector Capacity
year 2015
1 project
amount 0.00 USD
disbursement 5.00 USD
Technical Assistance for Georgia . Revenue Policy and Administration
year 2015
1 project
amount 0.00 USD
disbursement 12.39 USD
Governing for Growth in Georgia (G4G) Activity . Agricultural Enabling Environment
year 2015
1 project
amount 0.00 USD
disbursement 41.72 USD
Governing for Growth in Georgia (G4G) Activity . Business Enabling Environment
year 2015
1 project
amount 16.98 USD
disbursement 90.35 USD
European Commission
year 2015
1 project
amount 0.00 USD
disbursement 348.99 USD
Strengthening Administrative Capacity of the Revenue Service in Taxation
year 2015
1 project
amount 0.00 USD
disbursement 348.99 USD
Totals
year 2015
9 projects
amount 135.12 USD
disbursement 558.68 USD
Donante
year Año
No. project
amount Commitment
disbursement Desembolso
Hungary
year 2016
1 project
amount 1.00 USD
disbursement 1.00 USD
Taxation workshop - two times per year week-long seminars on tax related issues in co-organisation with the OECD under its Global Relations Programme.
year 2016
1 project
amount 1.00 USD
disbursement 1.00 USD
Slovak Republic
year 2016
1 project
amount 1.42 USD
disbursement 1.42 USD
Study visit of the Ministry of Finance of Georgia representatives to Slovakia
year 2016
1 project
amount 1.42 USD
disbursement 1.42 USD
United States
year 2016
7 projects
amount 712.09 USD
disbursement 404.91 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 0.00 USD
disbursement 19.88 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 0.00 USD
disbursement 73.53 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 0.00 USD
disbursement 168.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 0.00 USD
disbursement 90.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 404.16 USD
disbursement 0.36 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 124.33 USD
disbursement 0.01 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 183.60 USD
disbursement 53.13 USD
European Commission
year 2016
2 projects
amount 0.00 USD
disbursement 326.05 USD
Capacity Building of the Investigation Service of the Ministry of Finance of Georgia
year 2016
1 project
amount 0.00 USD
disbursement 233.01 USD
Strengthening Administrative Capacity of the Georgia Revenue Service in Taxation
year 2016
1 project
amount 0.00 USD
disbursement 93.04 USD
Totals
year 2016
11 projects
amount 714.51 USD
disbursement 733.38 USD
Donante
year Año
No. project
amount Commitment
disbursement Desembolso
Hungary
year 2017
1 project
amount 0.59 USD
disbursement 0.59 USD
Taxation workshop - two times per year week-long seminars on tax related issues in co-organisation with the OECD under its Global Relations Programme.
year 2017
1 project
amount 0.59 USD
disbursement 0.59 USD
Totals
year 2017
1 project
amount 0.59 USD
disbursement 0.59 USD
Donante
year Año
No. project
amount Commitment
disbursement Desembolso
United States
year 2018
4 projects
amount 522.80 USD
disbursement 504.92 USD
Governing for Growth in Georgia (G4G) Activity
year 2018
1 project
amount 15.63 USD
disbursement 0.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2018
1 project
amount 0.00 USD
disbursement 61.10 USD
Governing for Growth in Georgia (G4G) Activity
year 2018
1 project
amount 507.00 USD
disbursement 181.87 USD
Governing for Growth in Georgia (G4G) Activity
year 2018
1 project
amount 0.17 USD
disbursement 261.95 USD
European Commission
year 2018
2 projects
amount 811.26 USD
disbursement 811.26 USD
Supporting the Accession of Georgia to the Conventions on Transit Area and Launching of the New Computerised Transit System (NCTS)
year 2018
1 project
amount 811.26 USD
disbursement 811.26 USD
EU 4 Economic Governance and Fiscal Accountability
year 2018
1 project
amount 0.00 USD
disbursement 0.00 USD
Totals
year 2018
6 projects
amount 1 334.06 USD
disbursement 1 316.18 USD
Donante
year Año
No. project
amount Commitment
disbursement Desembolso
United States
year 2019
4 projects
amount 22.54 USD
disbursement 69.06 USD
Governing for Growth in Georgia (G4G) Activity
year 2019
1 project
amount 0.00 USD
disbursement 0.03 USD
Governing for Growth in Georgia (G4G) Activity
year 2019
1 project
amount 0.00 USD
disbursement 2.41 USD
Governing for Growth in Georgia (G4G) Activity
year 2019
1 project
amount 0.00 USD
disbursement 50.02 USD
Governing for Growth in Georgia (G4G) Activity
year 2019
1 project
amount 22.54 USD
disbursement 16.60 USD
European Commission
year 2019
1 project
amount 0.00 USD
disbursement 0.00 USD
Development and Implementation of NTCS system of Georgia Revenue Service
year 2019
1 project
amount 0.00 USD
disbursement 0.00 USD
Totals
year 2019
5 projects
amount 22.54 USD
disbursement 69.06 USD
Donante
year Año
No. project
amount Commitment
disbursement Desembolso
European Commission
year 2020
1 project
amount 0.00 USD
disbursement 617.62 USD
Development and Implementation of NTCS system of Georgia Revenue Service
year 2020
1 project
amount 0.00 USD
disbursement 617.62 USD
Totals
year 2020
1 project
amount 0.00 USD
disbursement 617.62 USD
Donante
year Año
No. project
amount Commitment
disbursement Desembolso
United States
year 2021
2 projects
amount 292.04 USD
disbursement 221.15 USD
Governing for Growth in Georgia (G4G) Activity
year 2021
1 project
amount 0.00 USD
disbursement 1.37 USD
USAID Economic Governance Program in Georgia
year 2021
1 project
amount 292.04 USD
disbursement 219.78 USD
European Commission
year 2021
1 project
amount 0.00 USD
disbursement 295.63 USD
Economic Governance and Fiscal Accountability-Budget Support Contract-SAKARTVELO
year 2021
1 project
amount 0.00 USD
disbursement 295.63 USD
Totals
year 2021
3 projects
amount 292.04 USD
disbursement 516.78 USD

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