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http://hdl.handle.net/11320/7861
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 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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BSP_24_1_K_Muradishvili_Referendum_on_Tax_Legislation_of_Georgia.pdf | 132,77 kB | Adobe PDF | Otwórz |
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