Georgia: Technical Assessment Report-Tax Administration Diagnostic Assessment Tool-Performance Assessment Report
IMF Staff Country Reports, September 1, 2016
Source details
- Canonical URL
- Georgia: Technical Assessment Report-Tax Administration Diagnostic Assessment Tool-Performance Assessment Report
Other formats
Bibliographic details
- Published: September 1, 2016
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781475531848.002
Executive summary and main findings
- The paper discusses key findings of the assessment of the tax administration system in Georgia.
- Overall assessment: the Georgia Revenue Service is making good progress in implementing modern tax administration practices.
- Notable strength: the innovative use of new technology in modernizing current operations.
- International good practices are already in place in a number of areas.
- Implementation status:
- For some functions, implementation of good practices is progressing.
- In some cases, good practices have yet to be adopted.
- Many identified weaknesses can be rectified relatively quickly.
- In several areas, small changes can make a big difference to outcomes.
Assessed areas and thematic coverage
- Subject areas covered (as listed):
- Auditing
- Dispute resolution
- Fiscal accounting and reporting
- Public financial management (PFM)
- Revenue administration
- Tax administration core functions
- Keywords and focus topics (as listed):
- Auditing, Baltics, compliance risk, core taxpayer obligation, CR
- Diagnostic Assessment Tool-Performance Assessment Report
- Dispute resolution, Fiscal accounting and reporting, Global
- GRS website, income tax, ISCR, registration database, review process
- tax administration, Tax administration core functions, tax arrears
- tax audit programs, tax declaration, tax intermediary, tax register
- taxpayer account give frontline staff, taxpayer feedback, taxpayer portal
- verification program, Assessed score
Actions noted on the landing page
- The document is presented as a Technical Assistance paper summarizing assessment findings.
- The landing page directs users to the IMF eLibrary for full text and other formats.
- The landing page includes an exportable citation in Chicago format:
- International Monetary Fund. Fiscal Affairs Dept. "Georgia: Technical Assessment Report-Tax Administration Diagnostic Assessment Tool-Performance Assessment Report", IMF Staff Country Reports 2016, 283 (2016), accessed 9/12/2026, https://doi.org/10.5089/9781475531848.002
International Monetary Fund. Georgia: Technical Assessment Report-Tax Administration Diagnostic Assessment Tool-Performance Assessment Report
Content in this bundle
- PREFACE — IMF TADAT Assessment of the Georgia Revenue Service
- _cr16283ge