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http://hdl.handle.net/11320/7861
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Pole DC | Wartość | Język |
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dc.contributor.author | Muradishvili, Khatuna | - |
dc.date.accessioned | 2019-05-24T09:19:59Z | - |
dc.date.available | 2019-05-24T09:19:59Z | - |
dc.date.issued | 2019 | - |
dc.identifier.citation | Białostockie Studia Prawnicze, Vol. 24 nr 1, 2019, s. 173-182 | pl |
dc.identifier.issn | 1689-7404 | - |
dc.identifier.uri | http://hdl.handle.net/11320/7861 | - |
dc.description.abstract | 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. | pl |
dc.language.iso | en | pl |
dc.publisher | Wydział Prawa Uniwersytetu w Białymstoku, Temida 2 | pl |
dc.subject | referendum | pl |
dc.subject | tax legislation | pl |
dc.subject | Constitution of Georgia | pl |
dc.title | Referendum on Tax Legislation of Georgia | pl |
dc.type | Article | pl |
dc.identifier.doi | 10.15290/bsp.2019.24.01.12 | - |
dc.description.Email | khatunamuradishvili@gmail.com | pl |
dc.description.Biographicalnote | Khatuna Muradishvili – PHD of public governance. Associated professor of Grigol Robakidze University Batumi branch Khatuma Muradishvili, Grigol Robakidze University, Georgia. | pl |
dc.description.Affiliation | Grigol Robakidze University (Georgia) | pl |
dc.description.references | Danilov S.Y., Referendums in the modern world: a comparative analysis of objects and consequences, Modern Law 2012. № 8. С. 53-56. http://www.hse.ru/pubs/share/direct/document/77248317 (access 24.10.2018). | pl |
dc.description.references | Gallagher M., Uleri P.V., The Referendum Experience in Europe, 1996, 1, www.tcd.ie/Political_Science/staff /michael_gallagher/ReferendumExperience96.pdf (access 26.10.2018). | pl |
dc.description.references | Kurti F., History of national legislation and democracy in Switzerland: Trans. Fro Germ. by Lvovich G.F. SPb., 1900. | pl |
dc.description.references | Lachubidze-Khoperia D., Jean-Jacques Rousseau “Public Contract” Tb. CIPDD 1997 Caucasian Institute of Peace, Democracy and Development. | pl |
dc.description.references | Maklakov V.V., Suffrage and electoral systems of bourgeois and developing countries; M., 1987. | pl |
dc.description.references | Mamichev V.N., Referendum in the legislation of foreign countries and Russia: historical and legal research. Stavropol, 2000. | pl |
dc.description.references | Mounier., Archives parlamentaires. Paris, 1875. С. 154. | pl |
dc.description.references | Organic Law of Georgia “On Amendments to the Organic Law of Georgia on Referendum”, Tb. 2013 Registration code 010180000.04.001.016085. | pl |
dc.description.references | Putkaradze S., Tax System Georgia and Issues of Its Improvement at the present stage, Batumi 2012, https://bsu.edu.ge/text_fi les/en_fi le_3293_1.pdf (access 22.10.2018) | pl |
dc.description.references | Referendum – Main Institution of Direct Democracy, Research Department, Analytical Department, Parliament of Georgia” http://www.parliament.ge/ge/saparlamento-saqmianoba/aparati-9/kvlevebibiblioteka/parlamentis-aparatis-kvleviti-departamentis-shesaxeb (access 25.10.2018). | pl |
dc.description.references | The Conclusion of the Venice Commission On the Need For Referendum On Tax Increases, http://tbl.ge/2dh6 (access 26.10.2018). | pl |
dc.description.volume | 24 | - |
dc.description.number | 1 | - |
dc.description.firstpage | 173 | pl |
dc.description.lastpage | 182 | pl |
dc.identifier.citation2 | Białostockie Studia Prawnicze | pl |
dc.identifier.orcid | 0000-0003-4415-3079 | - |
Występuje w kolekcji(ach): | Białostockie Studia Prawnicze, 2019, Vol. 24 nr 1 |
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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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