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
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
European Union
year all
7 projects
amount 3 011 189.19 USD
disbursement 2 103 925.21 USD
Strengthening Administrative Capacity of the Revenue Service in Taxation
year 2015
1 project
amount 0.00 USD
disbursement 348 990.00 USD
Strengthening the Administrative Capacity of the Georgia Revenue Service in Taxation
year 2016
1 project
amount 0.00 USD
disbursement 93 044.20 USD
Capacity Building of the Investigation Service of the Ministry of Finance of Georgia
year 2016
1 project
amount 0.00 USD
disbursement 233 010.50 USD
EU 4 Economic Governance and Fiscal Accountability
year 2018
1 project
amount 2 199 929.19 USD
disbursement 0.00 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 811 260.00 USD
disbursement 811 260.00 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 617 620.51 USD
United States of America
year all
30 projects
amount 2 104 638.00 USD
disbursement 1 596 482.00 USD
Technical Assistance for Georgia . Revenue Policy and Administration
year 2015
1 project
amount 0.00 USD
disbursement 12 390.00 USD
Governing for Growth in Georgia (G4G) Activity . Agricultural Enabling Environment
year 2015
1 project
amount 0.00 USD
disbursement 41 720.00 USD
Governing for Growth in Georgia (G4G) Activity . Business Enabling Environment
year 2015
1 project
amount 16 980.00 USD
disbursement 90 350.00 USD
Governing for Growth in Georgia (G4G) Activity . Modern Energy Services
year 2015
1 project
amount 30 640.00 USD
disbursement 0.00 USD
Governing for Growth in Georgia (G4G) Activity . Private Sector Capacity
year 2015
1 project
amount 37 500.00 USD
disbursement 0.00 USD
Governing for Growth in Georgia (G4G) Activity . Trade and Investment Enabling Environment
year 2015
1 project
amount 50 000.00 USD
disbursement 0.00 USD
Governing for Growth in Georgia (G4G) Activity . Business Enabling Environment
year 2015
1 project
amount 0.00 USD
disbursement 60 230.00 USD
Governing for Growth in Georgia (G4G) Activity . Private Sector Capacity
year 2015
1 project
amount 0.00 USD
disbursement 5 000.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 0.00 USD
disbursement 19 880.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 0.00 USD
disbursement 76 530.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 0.00 USD
disbursement 168 000.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 0.00 USD
disbursement 90 000.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 19 880.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 404 160.00 USD
disbursement 360.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 73 530.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 124 330.00 USD
disbursement 10.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 168 000.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 183 600.00 USD
disbursement 53 130.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 90 000.00 USD
N/A
year 2016
1 project
amount 404 160.00 USD
disbursement 360.00 USD
N/A
year 2016
1 project
amount 124 330.00 USD
disbursement 10.00 USD
N/A
year 2016
1 project
amount 183 600.00 USD
disbursement 53 130.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2018
1 project
amount 0.00 USD
disbursement 61 100.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2018
1 project
amount 507 000.00 USD
disbursement 181 870.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2018
1 project
amount 170.00 USD
disbursement 261 950.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2018
1 project
amount 15 630.00 USD
disbursement 0.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2019
1 project
amount 0.00 USD
disbursement 26.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2019
1 project
amount 0.00 USD
disbursement 2 405.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2019
1 project
amount 0.00 USD
disbursement 50 020.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2019
1 project
amount 22 538.00 USD
disbursement 16 601.00 USD
Slovakia
year all
1 project
amount 1 420.00 USD
disbursement 1 420.00 USD
Study visit of the Ministry of Finance of Georgia representatives to Slovakia
year 2016
1 project
amount 1 420.00 USD
disbursement 1 420.00 USD
Hungary
year all
2 projects
amount 1 592.29 USD
disbursement 1 592.30 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 1 000.19 USD
disbursement 1 000.20 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 592.10 USD
disbursement 592.10 USD
Japan
year all
1 project
amount 6 492.68 USD
disbursement 6 492.68 USD
N/A
year 2019
1 project
amount 6 492.68 USD
disbursement 6 492.68 USD
Totals
year all
41 projects
amount 5 125 332.16 USD
disbursement 3 709 912.19 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
European Union
year 2015
1 project
amount 0.00 USD
disbursement 348 990.00 USD
Strengthening Administrative Capacity of the Revenue Service in Taxation
year 2015
1 project
amount 0.00 USD
disbursement 348 990.00 USD
United States of America
year 2015
8 projects
amount 135 120.00 USD
disbursement 209 690.00 USD
Technical Assistance for Georgia . Revenue Policy and Administration
year 2015
1 project
amount 0.00 USD
disbursement 12 390.00 USD
Governing for Growth in Georgia (G4G) Activity . Agricultural Enabling Environment
year 2015
1 project
amount 0.00 USD
disbursement 41 720.00 USD
Governing for Growth in Georgia (G4G) Activity . Business Enabling Environment
year 2015
1 project
amount 16 980.00 USD
disbursement 90 350.00 USD
Governing for Growth in Georgia (G4G) Activity . Modern Energy Services
year 2015
1 project
amount 30 640.00 USD
disbursement 0.00 USD
Governing for Growth in Georgia (G4G) Activity . Private Sector Capacity
year 2015
1 project
amount 37 500.00 USD
disbursement 0.00 USD
Governing for Growth in Georgia (G4G) Activity . Trade and Investment Enabling Environment
year 2015
1 project
amount 50 000.00 USD
disbursement 0.00 USD
Governing for Growth in Georgia (G4G) Activity . Business Enabling Environment
year 2015
1 project
amount 0.00 USD
disbursement 60 230.00 USD
Governing for Growth in Georgia (G4G) Activity . Private Sector Capacity
year 2015
1 project
amount 0.00 USD
disbursement 5 000.00 USD
Totals
year 2015
9 projects
amount 135 120.00 USD
disbursement 558 680.00 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
European Union
year 2016
2 projects
amount 0.00 USD
disbursement 326 054.70 USD
Strengthening the Administrative Capacity of the Georgia Revenue Service in Taxation
year 2016
1 project
amount 0.00 USD
disbursement 93 044.20 USD
Capacity Building of the Investigation Service of the Ministry of Finance of Georgia
year 2016
1 project
amount 0.00 USD
disbursement 233 010.50 USD
Slovakia
year 2016
1 project
amount 1 420.00 USD
disbursement 1 420.00 USD
Study visit of the Ministry of Finance of Georgia representatives to Slovakia
year 2016
1 project
amount 1 420.00 USD
disbursement 1 420.00 USD
United States of America
year 2016
14 projects
amount 1 424 180.00 USD
disbursement 812 820.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 0.00 USD
disbursement 19 880.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 0.00 USD
disbursement 76 530.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 0.00 USD
disbursement 168 000.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 0.00 USD
disbursement 90 000.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 19 880.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 404 160.00 USD
disbursement 360.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 73 530.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 124 330.00 USD
disbursement 10.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 168 000.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2016
1 project
amount 183 600.00 USD
disbursement 53 130.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 90 000.00 USD
N/A
year 2016
1 project
amount 404 160.00 USD
disbursement 360.00 USD
N/A
year 2016
1 project
amount 124 330.00 USD
disbursement 10.00 USD
N/A
year 2016
1 project
amount 183 600.00 USD
disbursement 53 130.00 USD
Hungary
year 2016
1 project
amount 1 000.19 USD
disbursement 1 000.20 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 1 000.19 USD
disbursement 1 000.20 USD
Totals
year 2016
18 projects
amount 1 426 600.19 USD
disbursement 1 141 294.90 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
Hungary
year 2017
1 project
amount 592.10 USD
disbursement 592.10 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 592.10 USD
disbursement 592.10 USD
Totals
year 2017
1 project
amount 592.10 USD
disbursement 592.10 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
European Union
year 2018
2 projects
amount 3 011 189.19 USD
disbursement 811 260.00 USD
EU 4 Economic Governance and Fiscal Accountability
year 2018
1 project
amount 2 199 929.19 USD
disbursement 0.00 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 811 260.00 USD
disbursement 811 260.00 USD
United States of America
year 2018
4 projects
amount 522 800.00 USD
disbursement 504 920.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2018
1 project
amount 0.00 USD
disbursement 61 100.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2018
1 project
amount 507 000.00 USD
disbursement 181 870.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2018
1 project
amount 170.00 USD
disbursement 261 950.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2018
1 project
amount 15 630.00 USD
disbursement 0.00 USD
Totals
year 2018
6 projects
amount 3 533 989.19 USD
disbursement 1 316 180.00 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
European Union
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
United States of America
year 2019
4 projects
amount 22 538.00 USD
disbursement 69 052.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2019
1 project
amount 0.00 USD
disbursement 26.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2019
1 project
amount 0.00 USD
disbursement 2 405.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2019
1 project
amount 0.00 USD
disbursement 50 020.00 USD
Governing for Growth in Georgia (G4G) Activity
year 2019
1 project
amount 22 538.00 USD
disbursement 16 601.00 USD
Japan
year 2019
1 project
amount 6 492.68 USD
disbursement 6 492.68 USD
N/A
year 2019
1 project
amount 6 492.68 USD
disbursement 6 492.68 USD
Totals
year 2019
6 projects
amount 29 030.68 USD
disbursement 75 544.68 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
European Union
year 2020
1 project
amount 0.00 USD
disbursement 617 620.51 USD
Development and Implementation of NTCS system of Georgia Revenue Service
year 2020
1 project
amount 0.00 USD
disbursement 617 620.51 USD
Totals
year 2020
1 project
amount 0.00 USD
disbursement 617 620.51 USD

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