REPOZYTORIUM UNIWERSYTETU
W BIAŁYMSTOKU
UwB

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Tytuł: Referendum on Tax Legislation of Georgia
Autorzy: Muradishvili, Khatuna
Słowa kluczowe: referendum
tax legislation
Constitution of Georgia
Data wydania: 2019
Data dodania: 24-maj-2019
Wydawca: Wydział Prawa Uniwersytetu w Białymstoku, Temida 2
Źródło: Białostockie Studia Prawnicze, Vol. 24 nr 1, 2019, s. 173-182
Abstrakt: Democracy is the only form of governance, which historically gives people the opportunity to participate in state-run activities from the time of its immediate implementation. Article 5 of the Constitution of Georgia explains that people are the source of state power in Georgia and they exercise their power through a referendum, other forms of democracy and its representatives. Th e referendum in Georgia has a contemporary history, however, it should be mentioned, that its practical use is not systemic. From 2013, Article 94 of the Constitution of Georgia has made it possible to conduct a referendum regarding the issue of the introduction of taxation. Namely, according to Paragraph 4 of Article 94 of the Constitution of Georgia, “the introduction of a new type of state tax, except for excise or the increase in the upper limit of the existing rate in accordance with the type of general taxes, is possible only through a referendum, except for the cases envisaged by the Organic Law”. The purpose of the referendum issue is to promote greater involvement in public administration in Georgia, especially in terms of improvement of tax legislation.
Afiliacja: Grigol Robakidze University (Georgia)
Nota biograficzna: Khatuna Muradishvili – PHD of public governance. Associated professor of Grigol Robakidze University Batumi branch Khatuma Muradishvili, Grigol Robakidze University, Georgia.
E-mail: khatunamuradishvili@gmail.com
URI: http://hdl.handle.net/11320/7861
DOI: 10.15290/bsp.2019.24.01.12
ISSN: 1689-7404
metadata.dc.identifier.orcid: 0000-0003-4415-3079
Typ Dokumentu: Article
Występuje w kolekcji(ach):Białostockie Studia Prawnicze, 2019, Vol. 24 nr 1

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