## 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](https://www.imf.org/en/publications/cr/issues/2016/12/31/georgia-technical-assessment-report-tax-administration-diagnostic-assessment-tool-44213)

## Other formats

- [Markdown version](/en/publications/cr/issues/2016/12/31/georgia-technical-assessment-report-tax-administration-diagnostic-assessment-tool-44213/index.md)
- [Structured JSON version](/en/publications/cr/issues/2016/12/31/georgia-technical-assessment-report-tax-administration-diagnostic-assessment-tool-44213/index.json)
- [Bundle manifest](/en/publications/cr/issues/2016/12/31/georgia-technical-assessment-report-tax-administration-diagnostic-assessment-tool-44213/bundle-manifest.json)

## 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**
  - [PREFACE — IMF TADAT Assessment of the Georgia Revenue Service (Markdown version)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2016/_cr16283.pdf.md){rel="alternate" type="text/markdown"}
  - [PREFACE — IMF TADAT Assessment of the Georgia Revenue Service (PDF)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2016/_cr16283.pdf){rel="external" type="application/pdf"}
- **_cr16283ge**
  - [_cr16283ge (Markdown version)](/-/media/websites/imf/imported-publications/external/lang/georgian/pubs/ft/scr/2016/_cr16283ge.pdf.md){rel="alternate" type="text/markdown"}
  - [_cr16283ge (PDF)](/-/media/websites/imf/imported-publications/external/lang/georgian/pubs/ft/scr/2016/_cr16283ge.pdf){rel="external" type="application/pdf"}

---

_Source: https://www.imf.org/en/publications/cr/issues/2016/12/31/georgia-technical-assessment-report-tax-administration-diagnostic-assessment-tool-44213_