{
  "title": "Georgia: Technical Assessment Report-Tax Administration Diagnostic Assessment Tool-Performance Assessment Report",
  "publication": "IMF Staff Country Reports, September 1, 2016",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/georgia-technical-assessment-report-tax-administration-diagnostic-assessment-tool-44213",
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  "summary": "This Technical Assistance paper discusses key findings of the assessment of the tax administration system in Georgia. Viewed overall, the Georgia Revenue Service is making good progress in implementing modern tax administration practices.",
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    {
      "heading": "Executive summary and main findings",
      "content": "- The paper discusses key findings of the assessment of the tax administration system in Georgia.\n- Overall assessment: the Georgia Revenue Service is making good progress in implementing modern tax administration practices.\n- Notable strength: the innovative use of new technology in modernizing current operations.\n- International good practices are already in place in a number of areas.\n- Implementation status:\n  - For some functions, implementation of good practices is progressing.\n  - In some cases, good practices have yet to be adopted.\n- Many identified weaknesses can be rectified relatively quickly.\n- In several areas, small changes can make a big difference to outcomes."
    },
    {
      "heading": "Assessed areas and thematic coverage",
      "content": "- Subject areas covered (as listed):\n  - Auditing\n  - Dispute resolution\n  - Fiscal accounting and reporting\n  - Public financial management (PFM)\n  - Revenue administration\n  - Tax administration core functions\n- Keywords and focus topics (as listed):\n  - Auditing, Baltics, compliance risk, core taxpayer obligation, CR\n  - Diagnostic Assessment Tool-Performance Assessment Report\n  - Dispute resolution, Fiscal accounting and reporting, Global\n  - GRS website, income tax, ISCR, registration database, review process\n  - tax administration, Tax administration core functions, tax arrears\n  - tax audit programs, tax declaration, tax intermediary, tax register\n  - taxpayer account give frontline staff, taxpayer feedback, taxpayer portal\n  - verification program, Assessed score"
    },
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      "heading": "Actions noted on the landing page",
      "content": "- The document is presented as a Technical Assistance paper summarizing assessment findings.\n- The landing page directs users to the IMF eLibrary for full text and other formats.\n- The landing page includes an exportable citation in Chicago format:\n  - 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\n\nInternational Monetary Fund. Georgia: Technical Assessment Report-Tax Administration Diagnostic Assessment Tool-Performance Assessment Report\n\n---\n\n Content in this bundle\n\n- PREFACE — IMF TADAT Assessment of the Georgia Revenue Service\n  - PREFACE — IMF TADAT Assessment of the Georgia Revenue Service (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - PREFACE — IMF TADAT Assessment of the Georgia Revenue Service (PDF){rel=\"external\" type=\"application/pdf\"}\n- cr16283ge\n  - cr16283ge (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - cr16283ge (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: September 1, 2016",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781475531848.002",
    "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:",
    "Many identified weaknesses can be rectified relatively quickly.",
    "In several areas, small changes can make a big difference to outcomes.",
    "Subject areas covered (as listed):",
    "Keywords and focus topics (as listed):",
    "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:",
    "**PREFACE — IMF TADAT Assessment of the Georgia Revenue Service**",
    "**_cr16283ge**"
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