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PROJECT DESCRIPTION The Public Policy Knowledge Network (PPKN) project focuses its assistance in the field of public policy capacity building. The project is funded by the Canadian International Development Agency (CIDA) and the Local Government and Public Service Reform Initiative (LGI). It is managed by the Canadian Bureau for International Education (CBIE) and the Georgian Foundation for Strategic and International Studies (GFSIS). Each year, the Policy Working Group component of PPKN aims to deliver public policy training courses to Georgian government officials and train these officials to deliver practical assistance, i.e., policy analysis, on issues of importance to government ministries. During the year-long program, working groups research a major policy topic in consultation with their respective ministerial authorities and complete training courses in public policy conducted by Canadian, international and local experts. Fellows are also responsible for submitting two five-page policy briefing notes and one, 15-page policy paper per working group. Local mentors at GFSIS provide content expertise, quality control as well as continuous instruction in between training sessions. In 2003-2004, nine officials were trained from five government agencies. In 2004-2005, thirty-four officials will be trained from twelve departments and agencies. PPKN is also involved in other government assistance to Georgia and is actively supporting the development and modernization of public policy curricula in schools of public administration in Georgia, Armenia and Azerbaijan. The project ends in 2007. 4 TABLE OF CONTENTS 1. Introduction 6 2. International Dimension of the Problem 9 3. 2.1 European Comparisons 9 2.1.1 Russia 9 2.1.2 Slovakia 10 2.1.3 Poland 11 2.1.4 Bulgaria 11 2.1.5 Ireland 11 Assessment of the Best Practices and their Relevance to Georgia 12 3.1 The Flat Tax 12 3.2 The Social Tax 13 3.3 Taxes on Transfer of Property 13 3.4 Financial Amnesty 13 4. Principles of Coherent Tax Policy in Georgia 14 5. Essential Elements of the Coherent Tax Policy: The Income Tax and Social Insurance Tax 15 6. Toward Abolishment of the Taxes on Transfer of Property 18 7. Gender-Sensitive Approach 18 8. Conclusion 19 9. References 20 5 TAX POLICY AND SHADOW ECONOMY IN GEORGIA 1. INTRODUCTION The New Georgian government currently faces various challenges including a large-scale shadow economy, which is one of the top-priority issues that must be resolved in order to ensure normal functioning of the state institutions and development of the country. In recent years Georgia has undergone a budgetary crisis, which resulted in a failure of the state to provide even the basic social services. The lack of financial resources did not allow the state to pay salaries, pensions or implement other important tasks. The aim of this paper is to support elaboration of an appropriate policy on tackling the problem of the shadow economy by providing respective recommendations and an action plan regarding the issue. Although the problem of the shadow economy is very complex and should be resolved by using a wide range of measures, the current paper will mainly focus on improvement of the existing tax policy. We consider the problem of poorly controlled borders and smuggling as a second major cause of shadow economy. However, this is more within the competence of the law-enforcement agencies and we will not dwell on it. Yet we do not reject the role of economic mechanisms in addressing the problem of smuggling. We will not touch on the political side of the problem either, assuming that the new Georgian government has enough political will to deal with the problem (Previously the lack of political will and determination made it impossible to combat shadow economy). Georgia is among the countries with the highest level of shadow economy. The share of the shadow economy in Georgia’s GDP is higher than in other countries with transitional economies and reaches 67 percent. 6 a Yugoslavia n Ukraine Uzbekistan e a Federation Slovenia Republic a a Moldova Romania d Poland a n Kyrgyz Republic Latvia Republic Lithuania a Slovak Republic Russian Federation a Kazakhstan y Hungary Republic Croatia Bulgaria Herzegovina Azerbaijan n s Bosnia- Herzegovina Czech Republic a 30 a 40 Albania 50 Belarus 60 a Armenia 70 GDP Percentage in Official GDP 80 Georgia Table 1. The volume of the shadow economy in 23 Transitional Countries (Based on the World E Bank estimations of 2000 20 10 0 Countries As a result, Georgia has one of the lowest rates of tax incomes compared to GDP and this figure varies up to 7 percent. Because of the low tax collections, the government has failed to implement the state budget since 1998, thereby accumulating domestic arrears mostly in wages and pensions nearly up to 5 percent of GDP by the end of 2004. It should be underscored that in the same period the real GDP growth rate reached almost a double-digital figure indicating that the economy was booming despite the weak fiscal performance and political crisis. Since 2004 the fiscal performance has become much stronger with the tax revenues much exceeding the expectations. These changes are mainly due to the new government's decisive attack on corruption, although incoherent tax policy in general and deficiencies in the tax legislation in particular, generating the large-scale shadow economy are still in place. Major drawbacks of the current tax legislation and problematic issues of tax liabilities are listed below: 1. The social insurance tax reaches 33 percent. Most part of this tax (31 percent) has to be paid by an employer and a great majority of labor contracts do not reflect the real incomes of employees. Their salaries are paid illegally in order to avoid high social contributions; 7 2. The graduated income tax is applied incorrectly and has a confiscatory character. The income of up to 200 Georgian Lari is subject to the minimum tax rate, which makes up 12 percent while income of 601 Lari and above is taxed with maximum rate, which is fixed 81 Lari plus 20 percent marginal rate. This tax is also difficult to administer and as in case of the social tax, employers try to evade it by hiding the real incomes of their employees; 3. There are too many so-called ‘goodwill taxes’, such as the inheritance tax, gift tax and real estate transfer tax. Their fiscal significance is very low although they set limits to the citizens’ goodwill and hamper free movement of capital. Taxpayers try to avoid paying them by concealing the real value of their assets, which reduces the taxable base used for determining tax rates. 4. The tax legislation is very often subject to changes. Since its adoption in 1997 the tax code has been regularly amended, which caused distrust among business circles. Sometimes the changes were made for narrowly vested groups, which impeded development of legal and fair business. 5. There is a considerable number of undeclared tax liabilities. Legalization of undeclared tax liabilities under the current legislation will result in criminal and financial penalties for delinquent taxpayers. As a result their economic activities are hampered and budgetary revenues diminished. It should be noted that very few businessmen are not affected by this problem. 8 2. INTERNATIONAL DIMENSION OF THE PROBLEM 2.1 European Comparisons Experience of the last decade shows that almost all the countries with transitional economies had or have common problems conditioning largescale shadow economy. Like Georgia, there are serious flaws in the tax legislations of these countries, which can be viewed as one of the reasons of the shadow economy. The present paper touches on the countries where tax reforms have been carried out and their outcomes can be seen as best practices for Georgia. The review also focuses on the countries where reforms have started relatively recently and the results are expected in the near future. These reforms are interesting, because they were mainly guided by the experience of their predecessor countries. Apart from the transitional countries, the emphasis is also placed on Ireland’s experience for its relevance to the Georgian reality in terms of the financial amnesty. 2.1.1 Russia On January 1, 2001, a 13% flat-rate tax on personal income took effect in Russia. This tax replaced a three-digital graduated tax with rates ranging from 12% to 30%. Only five kinds of activities (e.g., lotteries, gambling) are subject to a 35% tax rate. In 2000 tax revenues amounted to about 10 percent of GDP while the share of the shadow economy in Russia’s GDP was 50%. The Russian government introduced the flat tax in order to increase the state revenues by reducing tax evasion. The result of the Russian flat tax reform has exceeded all expectations. According to the Ministry of Taxation of the Russian Federation, the first year under the flat tax brought an increase in personal income tax revenue of 28 per cent considering the inflation as well, compared to 2000. In 2002 this figure was 20.7 percent and in the first half of 2003 it reached 31.6 percent compared to the previous year. Since 2000, under the flat tax Russia’s total personal income tax revenues have increased by 80.1 percent. Thus, the introduction of a single flat tax rate has decreased tax evasion, which has put Russia’s fiscal house in order. 9 2.1.2 Slovakia In October 2003 major amendments were made to the Slovakian tax legislation with the view of introducing a flat tax and other changes in tax policy as important steps toward simplification of the tax regime and establishment of fair system resulting in increased tax revenues and reduced shadow economy. A flat tax of 19% was introduced to replace graduated income tax rates varying from 10% to 38%. The 19 percent flat tax came into force on January 1, 2004. The changes also touched the Value Added Tax (VAT). There were two VAT rates in Slovakia: the basic rate of 20% and a specially reduced rate of 14 % for some products. The VAT reform includes unification of the lower (reduced) VAT rate (current 14 %) and higher (standard) VAT tax rate (current 20 %) and an introduction of one uniform 19 percent VAT rate as of January 1, 2004. The group of goods and services taxed at the current reduced VAT rate includes basic food, medicines, energy, construction, books, newspapers, magazines or hotel and restaurant services. In May 2004 pursuant to the EU requirements it was proposed to lower the threshold for VAT registration from the current SKK 3 million to SKK 1.5 million (EUR 35 000) annual turnover. The Slovakian tax system suffered also from ‘double taxation.’ The tax reform envisaged abolishment of the following taxes: gift tax, inheritance tax, real estate transfer tax. The real estate transfer tax, gift tax and inheritance tax implied multiple taxation of the property that had already been taxed once. Another relevant reason to abolish these taxes was the very low revenue they generated (gift tax accounts for 0.9 % and inheritance tax for 0.6 % of the total tax revenues), which in fact breached the principle of effectiveness. Other forms of double taxation were also eliminated including the dividend tax, which no longer exists. 10 2.1.3 Poland Poland has also experienced a tax evasion problem. Here, too, the social contributions tax is very high with the rate of 45 percent. To evade these taxes employers try to officially hire people at low salary rates and actually pay “under the table” wages. The level of the shadow economy in Poland was estimated at 27, 6 percent in 2000. Poland is proposing to exempt newly established firms from social taxes for the first two years to encourage business representatives to stop paying “under the table” salaries. 2.1.4 Bulgaria In 2003 Bulgaria chose a different way of combating evasion of social contribution tax and personal income tax. It introduced an obligatory registration of all the labor contracts at the local administrative units. The effect of this change was very impressive: the unemployment rate sharply dropped from 18% to 13%, which was conditioned by legalization of formerly illegally employed workforce rather than by creation of new jobs. 2.1.5 Ireland Although not a transitional country, some of Ireland’s tax reforms are very relevant to the situation in Georgia. In January 1998 the Irish government declared an amnesty for a ten-month period, during which taxpayers could pay undeclared taxes without incurring any penalty charges or facing the risk of additional criminal or civic prosecution. The government also introduced a new tax system— effective after expiration of the tax amnesty—envisaging stricter measures against tax evasion. The results of the reforms were impressive: instead of the anticipated $50 million the government collected revenues of $750 million as a result of the amnesty. This was conditioned by two factors: first, the citizens believed that the amnesty was a one-time opportunity; second, the threat of more severe post-amnesty penalties in case of repeated tax evasion. 11 3. Assessment of the Best Practices and their Relevance to Georgia 3.1 The Flat Tax In almost all the transitional countries introduction of the flat-rate tax was a basis of the tax reforms aimed at reducing large-scale shadow economy. Estonia was the first to adopt the flat tax in 1994, followed by Latvia in 1995, Russia in 2001 and Slovakia in 2003. Ukraine plans to introduce the flat tax this year. The Russian experience in combating the shadow economy should be considered as most suitable for the Georgian reality because of the similar experience of the two countries in policy reforms in the past and the success achieved by Russia after introduction of the flat tax. Many international experts are also in favor of the Russian reforms. For instance, renowned professor Steve H. Hanke, adviser to various governments of the world, including governments of transitional economies, and senior economist of President Reagan’s Council of Economic Advisors, has also recommended Russia’s flat tax reforms to the Ecuadorian and Bulgarian governments. Dr. Alvin Rabushka has also been impressed by the Russian reforms. He also reacted positively to the introduction of flat tax in Estonia in 1994 and in Latvia in 1995, even though the rates in those countries were 26 and 25 percent respectively, which is higher than the maximum of 19% he recommended. The same thought is shared by Martin Chren, from the Hayek Foundation in Bratislava. According to Chren, who assisted the Slovakian finance minister in preparations for the flat tax reforms, the optimal rate of the flat tax is 15-16%. Peter Mach, director of the Center for Economics and Politics, a think tank founded by President Klaus in Prague, also supports simplification of taxes and introduction of a 15% flat tax. In his opinion, a better tax system is the only way to reduce the size of shadow economy. 12 3.2 The Social Tax In EU member countries, the highest rate of social taxes exists in Belgium and lowest in Ireland (56 and 29 percent respectively). The average rate in EU member candidate countries (some of them now members) is about 45 percent. Many experts recommend reduction of these rates, citing two main reasons. First, such a high rate is considered as a left-over of communism, where the state was in charge of all social services and required revenues to implement them; second, a high social tax rate can raise the level of shadow economy. To compare Georgia and Ireland, the latter has much greater GDP per capita than the former, although Georgia has a higher social contributions tax. In Ireland it is 29 percent, while in Georgia, according to the Georgian Tax Code, it is 33 percent including 2 percent paid by the employees. 3.3 Taxes on Transfer of Property Abolishment of the taxes on transfer of property in Slovakia could be also seen positively from the Georgian perspective. Georgian taxpayers try to reduce tax payments by underestimating the real value of their assets, which allows them to avoid full payment. It should be reemphasized that this fiscal regime is one of the major impediments to the free movement of capital in Georgia. 3.4 Financial Amnesty The Irish experience with tax amnesty is a good reference point for business legalization policy in Georgia because it established two preconditions for successful policy: (1) the amnesty has to be a one-time opportunity which means that Ireland had never declared an amnesty before and will not do it in the future and (2) the state has to increase punishment for those firms which violate the law after the amnesty. As in Ireland, Georgia has not yet implemented any tax amnesty and the new government is determined to take measures, if the law is violated. 13 4. PRINCIPLES OF COHERENT TAX POLICY IN GEORGIA Integrated approach to dealing with the shadow economy. As mentioned above, the problem of the shadow economy in Georgia is multidimensional and requires an integrated approach by the government when carrying out measures against it. The law-enforcement agencies and the customs department must do everything in order to prevent smuggling of goods from the poorly controlled border sections. These measures together with major changes in the tax legislation can reduce illegal economic activities. The saturation of the Georgian markets with smuggled goods makes legal functioning of the firms not involved in tax evasion and other informal activities almost impossible. The companies, which remain in the illegal sector, are much more competitive than the honest taxpayers, which pushes the latter into the shadow economy as well. Simplification of the tax legislation. The process of simplification should be mainly guided by the following principles: (1) Improvement of economic performance by reducing unjustifiable high rates of some taxes; (2) Change of the method of administration of some taxes; (3) Reduction of the total number (nineteen) of taxes by eliminating the ones with no fiscal effect. These measures, together with simplification of rules and procedures of tax administration should play a major role in creating incentives for taxpayers to return to the legal sector of economy. Simplification of the tax legislation is a key principle that reveals the need of tax reforms because past years have demonstrated that complicated tax systems are criticized for their ineffectiveness and lack of fairness even in developed countries. This is more apparent in a country like Georgia. Therefore, simplification is deemed crucial for resolving the problem. Adoption of the New Tax Legislation. Instead of amending the current tax legislation the government should elaborate new legislation because: (1) The old tax code was very often subject to changes (around 700 hundred amendments since its adoption) and its consistency is lost, (2) The proposed principles of tax reforms are more fundamental and encompass almost all 14 parts of the tax system. Therefore, introduction of new legislation is more appropriate. Georgia should try to develop its policy strategically by combining different proven policy practices. While introducing changes in tax legislation or taking other actions, the government should combine different best practices, as outlined above, in a strategic package most appropriate for Georgia. For instance, it could combine the Russian experience with the flat-rate tax and the financial amnesty model of Ireland. 5. ESSENTIAL ELEMENTS OF THE COHERENT TAX POLICY: THE INCOME TAX AND SOCIAL INSURANCE TAX The graduated personal income tax and social insurance tax are focal parts in our analysis. These two taxes are in tight conjunction with country’s history after the break-up of the former Soviet Union. The progressive income tax was introduced in the tax code adopted in 1997. The objective was clear: Georgia copied the experience of other transitional countries, which in their turn copied the western experience. The idea of vertical equity implying that richer people should pay greater share of their income than the less well-off ones is the basis of the progressive tax system. Unfortunately, this principle was not put into practice and there are many reasons for its failure. First and foremost, Georgia was not prepared to implement the tax system which is known everywhere for its complexity of compliance. The second reason is that this system creates strong incentives for tax cheating. The noble idea of equity in reality has served as a basis for tax evasion and oppression of law-abiding taxpayers. Besides, the inflation and increase in average salary level have made the income tax system even more unfair. The table below shows that any taxpayer receiving more than 600 Lari per year must pay the highest rate of income tax - 20 percent (For comparison, in 2003 the average nominal monthly salary in Georgia was 139 Lari). 15 Table 2. The Personal Income Tax Rates under the Current Tax Code Amount of taxable income per year 1. Up to 200 Lari Tax Rate 12% of the amount of taxable income 24 Lari + 15% of the amount in excess of 200 Lari 46.5 Lari + 17% of the amount in excess of 350 Lari 89 Lari + 20%o of the amount in excess of 600 Lari 2. From 201 to 350 Lari 3. From 351 to 600 Lari 4. 601 Lari or more Therefore, almost all taxpayers are considered as the richest people and are to pay maximum share of their income. Such a system creates an environment where the income tax evasion is very high. According to the Ministry of Finance of Georgia in 2003 the share of income tax in GDP was only 0, 29 percent or 2,6 percent of the total tax revenues. The levels of personal income tax revenue share in different European countries and the similar indices for Georgia are presented in the table below: Table 3. 16 Georgia Lithuania Country Romania Estonia Latvia Slovakia 30 25 20 15 10 5 0 Bulgaria Total Tax Revenue Share (Per Cent) Table 3. The Personal Income Tax Revenue Estimates in Four Transitional Countries, 2002. Besides, we can see that in three countries: Latvia, Estonia and Lithuania where the flat income tax already exists, the shares of the personal income taxes are higher than in the countries with a graduated income tax. Taking into account the experience of other countries and Georgia itself, introduction of the flat-rate income tax would be a more appropriate solution. We also believe that the tax rate should not exceed a 13-percent level, because this rate has already been applied in Russia and Ukraine and maintaining the same or lower rate would be more convenient for Georgia. The main argument to support this viewpoint is that Georgia should become more competitive and attractive for investors than Russia or other countries with more liberal tax systems. To date the revenues from tax collection in Russia amount to 35 percent of GDP while in Georgia, where tax rates are higher, the share of tax revenues is only 11 percent of official GDP. The social insurance tax is deemed to be the second most evaded tax. According to our estimates revenues generated from social contribution tax accounts only for 3,1 percent of the official GDP. The average level of this tax in EU member countries is 11 percent (it should be noted that official GDP figures are much more accurate in EU member countries than in Georgia). From our point of view this rate can be lowered from the current 33 percent rate to a 16- percent rate. We estimate that such a decline will generate much more revenues than available now, because it will really reintegrate the taxable base (payroll) into the legal economy. From our viewpoint the government should try to address the social security issue by supporting a pension reform and development of private pension saving accounts. 17 6. TOWARD ABOLISHMENT OF THE TAXES ON TRANSFER OF PROPERTY When we underscore the importance of a coherent tax policy the emphasis is of course placed on simplicity and fairness of the tax legislation. From this standpoint the existence of taxes on transfer of property is not justified. To date Georgia really needs free movement of capital and any obstacle to that can only impede the legalization of the shadow economy. In the current tax code we have three different taxes on transfer of property: (1) the tax on transfer of real estate, (2) inheritance and gift tax, (3) tax on transfer of motor vehicles. The taxable amount in the first case is the transferred compensation amount and the rate is 2 percent of the latter which should not be less than a market price of the transferred property. The inheritance and gift transfer is taxed with 30 percent rate of taxable amount based on an average market price of the gifted or inherited property. The third tax payment is defined on the basis of different characteristics of the motorized vehicle. According to the estimates of the Ministry of Finance in 2001 the revenues collected from the taxes on transfer of property amounted only to 4.6 million Lari while there is no data at all about the other two taxes. Almost all the transactions related to the transfer of property are made illegally, i.e. the real market prices of the subjects of transactions are much higher than registered officially. 7. GENDER-SENSITIVE APPROACH The current tax code envisages a fixed tax for the physical persons, who do not hire employees and carry out economic activities independently in accordance with the NACE (Classification of Economic Activities in the European Community). This category of taxpayers mainly comprises women employed in the retail trade or other sectors of small enterprises. The fixed tax was introduced as an amendment to the Tax Code and was 18 intended to simplify tax compliance for small entrepreneurs. This indirectly deals with the gender issue as well. In our view this initiative should be retained in the new tax code as well, because the latter together with the integrated fixed tax could envisage all kinds of activities related to female involvement in small businesses through taking into account the requirements of the Presidential Decree on gender equality. Conclusion Implementation of the measures proposed in this paper would make the tax policy coherent and effective with the aim to achieve lowest possible level of shadow economy in Georgia. The adoption of the new tax code that will simplify the tax structure, broaden the tax base and eliminate exemptions and nuisance taxes is the focal point of our recommendations. The new tax policy will allow the government to fully eliminate domestic arrears and increase expenditures on social projects and infrastructure. Success of the proposed measures is closely interrelated with the determination of the Georgian government to combat corruption and thus, reduce the incentives for unlawful behavior. 19 REFERENCES 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 20 Alm J., 1998. Tax Policy Analysis: The Introduction of a Russian Tax Amnesty, Working Paper 98-6, Georgia State University, USA, http://papers.ssrn.com/sol3/papers.cfm?abstract_id=471321. 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Vitosha Research. www.vitosha-research.com/grey/march2003eng.htm 21 sagadasaxado politika da Crdilovani ekonomika saqarTveloSi noemberi 2004 Kkaxa oqrojanaSvili, Tengiz gvelesiani saqarTvelos ekonomikuri ganviTarebis saministro SeniSvna kvlevaSi mocemul informacias aqvs Sida moxmarebis daniSnuleba da gamiznulia saerTaSoriso da adgilobrivi samTavrobaTaSoriso da arasamTavrobo organizaciebisTvis. 22 proeqtis aRwera sazogadoebrivi politikis codnis qselis (PPKN) proeqtis mizania sazogdoebrivi politikis warmoebis unaris gazrda. mas afinansebs kanadis saerTaSoriso ganviTarebis saagento (CIDA), adgilobrivi TviTmmarTvelobis da sazogadoebrivi samsaxurebis reformis iniciativa (LGI). proeqts xelmZRvanelobs kanadis saerTaSoriso ganaTlebis biuro (CBIE) da saqarTvelos strategiisa da saerTaSoriso urTierTobaTa kvlevis fondi (GFSIS). yovelwliurad proeqtis farglebSi xorcieldeba saswavlo programa saqarTvelos sazogadoebriv politikaze saxelmwifo moxeleebisaTvis, raTa maT SeZlon gauwion paraqtikuli daxmareba saministroebs mniSvnelovan sakiTxebze, anu gaakeTon politikuri analizi. erTwliani programis ganmavlobaSi samuSao jgufebi Sesabamis saministroebTan konsultaciis meSveobiT ikvleven umTavres politikur sakiTxebs da gadian mosamzadebel kursebs kanadel, saerTaSoriso da adgilobriv eqspertebTan. Treiningis monawileebma unda daweron ori xuTgverdiani mokle sainformacio moxseneba, xolo TiToeulma samuSao jgufma unda waradginos erTi 15-gverdiani dokumenti (moxseneba) politikis ganviTarebis Sesaxeb. saqarTvelos strategiisa da saerTaSoriso urTierTobebis kvlevis fondis adgilobrivi kuratorebi afaseben naSromebs Sinaarsobrivad da xarisxobrivad da mudmiv konsultacias uweven programis monawileebs mosamzadebel kursebs Soris periodSi. 2003-2004 wels xuTi samTavrobo organizaciis cxra wevrma gaiara Treiningi. 2004-2005 wels 12 samTavrobo departamentidan da organizaciidan momzadda 35 saxelmwifo moxele. sazogadoebrivi politikis codnis qseli sxva saxis daxmarebasac uwevs saqarTvelos mTavrobas. igi aqtiurad uWers mxars sazogadoebrivi politikis programis SemuSavebasa da modernizacias sazogadoebriv saqmeTa institutebSi saqarTveloSi, somxeTsa da azerbaijanSi. proeqti dasruldeba 2007 wels. 23 Sinaarsi 1. Sesavali 2. Crdilovan ekonomikasTan brZolis saukeTeso gamocdilebaTa mimoxilva 25 28 2.1 evropuli gamocdileba 28 2.1.1 ruseTi 29 2.1.2 slovakeTi 30 2.1..3 poloneTi 31 2.1.4 bulgareTi 31 2.1.5 irlandia 31 3. sukeTeso gamocdilebaTa mimoxilva saqarTvelosTan mimarTebaSi 3.1 erTiani saSemosavlo gadasaxadi 3.2 socialuri gadasaxadi 3.3 gadasaxadebi qonebis gadacemisaTvis 3.4 sagadasaxado amnistia 32 32 34 34 35 4. Tanmimdevruli sagadasaxado politikis principebi saqarTveloSi 35 5. Tanmimdevruli sagadasaxado politikis ZiriTadi elementebi: saSemosavlo gadasaxadi da socialuri dazRvevis gadasaxadi 37 6. qonebis gadacemis gadasaxadis gauqmebis mimarTulebiT 41 7. genderuli midgoma 42 8. daskvna 42 9. gamoyenebuli literatura 43 24 1. Sesavali dRes arsebul uamrav da saswrafod gadasawyvet problemas Soris, romelis winaSec axali xelisufleba aRmoCnda, erT-erT umTavress Crdilovani ekonomika warmoadgens, romlis gadawyvetis gareSe saxelmwifo institutebis normaluri funqcionireba da qveynis Semdgomi ganviTareba warmoudgenelia. ukanasknel wlebSi saqarTvelo qronikuli sabiujeto krizisis pirobebSi imyofeba, ramac saxelmwifos elemntaruli sociluri uzrunvelyofis SesaZleblobebic waarTva. sabiujeto saxsrebis ukmarisobis gamo saxelmwifom, faqtobrivad xelfasebisa da pensiebis gadaxdisa da sxva aucilebeli amocanebis ganxorcielebis unari dakarga. winamdebare naSromis mizans aRniSnul problemasTan dakavSirebiT Sesabamisi rekomendaciebisa da samoqmedo gegmis SeTavazebiT adekvaturi politikuri nabijebis SemuSavebis xelSewyoba warmoadgens. miuxedavad imisa, rom Crdilovani ekonomikis problema metad rTuli sakiTxia da masTan brZola kompleqsur midgomas moiTxovs, winamdebare naSromSi ZiriTadi yuradReba arsebuli sagadasaxado politikis gaumjobesebas eTmoba. cudad kontrolirebadi sazRvrebi da kontrabanda Crdilovani ekonomikis gamomwvev erT-erT umTavres faqtors warmoadgens, Tumca es ufro samarTaldamcavi struqturebis kompetenciaa da Cvens naSromSi aRniSnul problemebze naklebad visaubrebT. Tumca ar uarvyofT kontrabandis problemasTan mimarTebaSi ekonomikuri meqanizmebis mniSvnelobas. Cven aseve gverds auvliT problemis politikur mxares, da CavTvliT, rom saqarTvelos axal xelisuflebas aRniSnuli problemis gadawyvetis sakmarisi politikuri neba gaaCnia (manamde politikuri nebisa Tu mzadyofnis ararseboba araformaluri ekonomikis winaaRmdeg brZolas SeuZlebels xdida). 25 uzbekistani iugoslavia ukraina slovenia ruseTis ferederacia slovakeTis respublika rumineTi poloneTi litva latvia moldoveTi yirgizeTis respublika kazaxistani xorvatia bulgareTi saqarTvelo ungreTi 30 CexeTis respublika 40 bosnia - hercogovina 50 somxeTi 60 albane Ti oficialuri Sida erovnuli produqtis procentuli wili 70 azerbaijani 80 belorusia cxrili 1. 23 gardamavali qveynis ekonomikuri sidide (msoflio bankis 2000 wlis gamoTvlebze dayrdnobiT) 20 10 0 qveynebi saqarTvelo msoflioSi Crdilovani ekonomikis doniT erT-erT pirvel adgilze imyofeba. misi xvedriTi wili mTlian Sida produqtTan mimarTebaSi yvelaze maRalia gardamavali ekonomikis mqone saxelmwifoTa Soris da igi 67 procents aRwevs. Sedegad saqarTveloSi sagadasaxado Semosavlebis done mTliani Sida produqtis mimarT Zalian mcirea da igi 7 procentis farglebSi meryeobs. sagadasaxado Semosavlebis mobiliziciis dabali donis gamo 1998 wlidan moyolebuli saxelmwifo ver axerxebda biujetis kanonis Sesrulebas da yovelwliurad izrdeboda sabiujeto davalianebis maCvenebeli. saerTaSoriso savaluto fondma SeaCera programa saqarTvelos mTavrobasTan da misi ganaxleba mosalodnelia im SemTxvevaSi Tu saqarTvelos mTavroba miiRebs yvela zomas situaciis gamosworebis mizniT. mouqneli sagadasaxado politika zogadad da sagadasaxado kanonmdeblobis seriozuli xarvezebi mniSvnelovnad ganapirobeben saqarTveloSi Crdilovani ekonomikis didi masStabebis arsebobas. am xarvezebidan SeiZleba gamoyofil iqnas Semdegi: 26 1. socialuri dazRvevis gadasaxadis 33%-iani ganakveTi. igi damqiraveblisaTvis mZime sagadasaxado tvirTs warmoadgens, vinaidan sagadasaxado kodeqsiT damqiravebeli ixdis sagadasaxado tvirTis ZiriTad nawils (31 procentian ganakveTs). amitom damqiraveblebi cdiloben damalon maT mier realurad gadaxdili xelfasis odenoba daqiravebulTa mimarT. 2. progresiuli saSemosavlo gadasaxadi, romelic konfiskatorul xasiaTs atarebs da administrirebis TvalsazrisiT rTulia. socialuri gadasaxadis msgavsad saqme gvaqvs realuri Semosavlebis damalvasTan gadasaxadis gadamxdelTa mier; 3. saqarTveloSi didi moculobis aradeklarirebuli sagadasaxado valdebulebebis arseboba, romelTa legalizacia garTulebulia an SeuZlebelia arsebuli kanondeblobis pirobebSi; 4. gadasaxadebi, romlebic dakavSirebulia qonebis CuqebasTan, memkvidreobiT gadacemasTan da uZravi qonebis gadacemasaTan. pirveli ori gadasaxadi miekuTvneba e. w. keTili nebis gadasaxadebs, romelTa arsebobas fiskaluri efeqti ar gaaCniaT da moqalaqeTa keTili nebis gamovlenas zRudavs. aseve ar gamoirCeva fiskaluri efeqtis TvalsazrisiT gadasaxdi uZravi qonebis gadacemisaTvis, romelic kapitalis Tavisufal moZraobasac aferxebs, xolo garigebebi ZiriTadad Semcirebuli RirebulebiTaa asaxuli. 5. problemas warmoadgens sagadasaxado kodeqsis xSiri cvlileba. 1997 wels misi miRebidan man uamravi cvlileba ganicada, rac biznes-wreebis undoblobis mizezad iqca. zogjer cvlilebebi viwro jgufebis interesebis Sesabamisad xdeba, rac xels uSlis keTilsindisieri biznesis ganviTarebas. 2. Crdilovan ekonomikasTan brZolis saukeTeso gamocdilebaTa mimoxilva 27 2.1 evropuli gamocdileba ganvlili dekadis gamocdileba gvkarnaxobs, rom TiTqmis yvela gardamavali ekonomikis mqone qveyanaSi arseboben saerTo mizezebi, romlebic ganapirobeben Crdilovani ekonomikis didi masStabebis arsebobas. iseve rogorc saqarTvelos SemTxvevaSi am qveynebSi sagadasaxado kanonmdeblobis seriozuli xarvezebi SeiZleba ganvixiloT, rogorc Crdilovani ekonomikis warmoSobis erT-erTi ZiriTadi mizezi. mokle mimoxilvaSi yuradReba aseve gamaxvildeba im qveynebze, romlebSic reformebi SedarebiT axlo warsulSi daiwyo da maTi Sedegebi mosalodnelia uaxloes momavalSi. garda gardamavali ekonomikis mqone qveynebisa, mimoxilvaSi yuradReba agreTve gamaxvilebulia irlandiis gamocdilebaze, romelic miCneulia misadagebulad saqarTvelos ralobisadmi finansuri amnistiis sakixSi. 28 2.1.1 ruseTi 2001 wels ruseTis xelisuflebam mniSvnelovani sagadasaxado reformebis ganxorcieleba daiwyo. am mimarTulebiT pirveli nabiji progresiuli saSemosavlo gadasaxadis, romelic 12%-dan 30%-mde meryeobda, erTiani 13 %-iani proporciuli saSemosavlo gadasaxadiT Canacvleba iyo. aqedan 35%-iani ganakveTi dawesda mxolod 5 saxis saqmianobaze, maT Soris saTamaSo biznesze, latariidan da prizebidan miRebul Semosavalze. 2000 wels reformis dawyebamde sagadasaxado Semosavlebis xvedriTi wili mTlian Sida produqtSi mxolod 10 procents Seadgenda da Crdilovani ekonomikis xvedriTi wili ki 50 procents. erTiani proporciuli gadasaxadis SemoReba ruseTis xelisuflebam gadasaxadisagan Tavis aridebis Semcirebis da saxelmwifos Semosavlebis gazrdis mizniT ganaxorciela. miRebuli cvlilebebiT miRweulma warmatebam yvela molodins gadaaWarba. ruseTis gadasaxadebis saministros monacemebiT reformebis pirveli wlis ganmavlobaSi inflaciis gaTvaliswinebiT saSemosavlo gadasaxadiT miRebuli Semosavlebi 28 procentiT gaizarda. 2002 wels es maCvenebeli 20,7 procenti Seadgina, xolo 2003 wlis pirvel naxevarSi 31,6 procenti wina welTan SedarebiT. mTlianobaSi 2000 wlidan 2003 wlis pirvel naxevramde erTiani saSemosavlo gadasaxadiT miRebuli Semosavlebis zrda 80,1 procents Seadgens. erTiani gamartivebuli saSemosavlo gadasaxadis SemoReba warmoadgens gadasaxadebisagan Tavis aridebis Semcirebis Sedegs da saxezea ruseTis fiskalur sferos stabilizaciis mZlavri tendencia. 29 2.1.2 slovakeTi 2003 wlis oqtomberSi slovakeTis sagadasaxado kanonmdeblobaSi ganxorcielda mniSvnelovani cvlilebebi, romelic efuZneba im ideas, rom erTiani saSemosavlo gadasaxadis SemoReba da sxva cvlilebebis gatareba sagadasaxado kanonmdeblobaSi warmoadgenen mniSvnelovan nabijebs mimarTuls sagadasaxado kanonmdeblobis gamartivebisaken da samarTliani sistemis Seqmnisaken, rac Sedegad unda aisaxos gazrdil sagadasaxado SemosavlebSi da Crdilovani ekonomikis Semcirebul masStabebSi. slovakeTis mTavrobam SemoiRo 19 procentiani erTiani saSemosavlo gadasaxadi, romelic Caenacvla adre moqmed 10-dan 38 procentamde cvalebad progresiul gadasaxads. cvlilebebi Seexo agreTve damatebuli Rirebulebis gadasaxads, romelic gaxda unificirebuli yvela saqonelze da momsaxurebaze adrindeli 20 procentiani sabazo da 14 procentiani calkeuli saqonlis saxeobebisaTvis gankuTvnili ganakveTisgan gansxvavebiT. kerZod, igi Seicvala erTiani 19 procentiani ganakveTiT. Seicvala midgoma ormagi dabegvris sakiTxis mimarTac. aqamde mogebis gadasaxadis gadaxdis Semdeg gasanawilebeli dividendebi ibegreboda xelmeored, rogorc individualuri Semosavali. reformam gaauqma gadasaxadi dividendebze. gadasaxadebi, romlebic dakavSirebulia qonebis CuqebasTan an memkvidreobiT gadacemasTan gauqmda an igegmeba maTi gauqmeba, rac gulismobs, rom slovakeTSi “keTili nebis” dabegvra ar moxdeba da sagadasaxado sistema gaxdeba ufro samarTliani. igegmeba agreTve uZravi qonebis gadacemisaTvis gadasaxadis gauqmebac. 2.1..3 poloneTi poloneTs aseve gaaCnia gadasaxadebisagan Tavis aridebis problema. iq, iseve rogorc mraval gardamavali ekonomikis mqone qveyanaSi socialuri gadasaxadis done sakmaod maRalia da Seadgens 45 procents, xolo Crdi- 30 lovani ekonomikis xvedriTi wili mTlian Sida produqtSi 27,6 procentia. maRali gadasaxadis Tavidan acilebis mizniT damqiraveblebi cdiloben oficialurad gadauxadon daqiravebulebs dabali xelfasebi da ZiriTadi Sromis sazRauri ki araoficialurad. biznesis legalizaciis saxelmwifo politikis gatarebis mizniT SemoTavazebulia socialuri gadasaxadebisagan 2 wliT axladdafuZnebuli firmebis gaTavisufleba. mocemuli RonisZieba saSualebas miscems firmebs srulad aCvenon maT mier daqiravebul muSamosamsaxureTa Semosavali da amgvarad gaizardon dasabegri baza. 2.1.4 bulgareTi 2003 wels bulgareTis kanonmdeblobaSi Setanili cvlilebiT SemoRebul iqna yvela daqiravebulis SromiTi xelSekrulebebis savaldebulo registracia xelisuflebis adgilobriv organoebSi. SemoRebis Semdeg umuSevrobis done 18-dan 13 procentamde daeca, rac dakavSirebuli iyo ara axali samuSao adgilebis SeqmnasTan, aramed aralegalurad dasaqmebulTa gadasvlasTan ekonomikis legalur seqtorSi. 2.1.5 irlandia irlandia ra Tqma unda ar warmoadgens gardamavali ekonomikis mqone saxelmwifos an sazogadoebas, magram sagadasaxado reformebSi garkveuli gamocdileba warmoadgens friad misadagebuls saqarTvelos realobasTan. 1988 wlis ianvarSi irlandiis mTavrobam miiRo gadawyvetileba moexdina saSemosavlo gadasaxadis gadamxdelTa amnistia da saamnistio periodad dawesebul iqna 10 Tve amnistiis gamocxadebis momentidan. gadamxdelebs miecaT saSualeba gadaexadaT aradeklarirebuli gadasaxadebi yovelgvari sauravis gareSe da agreTve moxda maTi sisxlissamarTlebrivi pasuxismgeblobisagan gaTavisufleba. mTavrobam mogvianebiT daiwyo axali sagadasaxado sistemis SemoRebaze muSaoba, romelic gulisxmobda sajarimo procedurebis gamkacrebas gadasaxadebis gadaxdisagan xelmeored Tavis aridebis SemTxvevaSi. reformebis Sedegad miRweulma Sedegebma molodins gadaaWarba. nacvlad amnistiis Sedegad mosalodneli 50 milioni dolarisa biujetma miiRo 750 milioni dolari. aseTi Sedegi ganpirobebuli iyo ramdenime faqtoriT. pirveli gulisxmobda am RonisZiebis mxolod 31 erTjeradad ganxorcielebis SesaZleblobas, xolo meore sanqciebis gamkacrebas amnistiis Semdeg xelmeore recidivis SemTxvevaSi. 3. sukeTeso gamocdilebaTa mimoxilva saqarTvelosTan mimarTebaSi 3.1 EerTiani saSemosavlo gadasaxadi TiTqmis yvela gardamavali ekonomikis mqone saxelmwifoSi erTiani saSemosavlo gadasaxadis SemoReba warmoadgenda sagadasaxado reformebis safuZvels da isini mimarTuli iyo Crdilovani ekonomikis masStabebis Semcirebisaken. 1994 wels estoneTma pirvelma miiRo erTiani proporciuli saSemosavlo gadasaxadi, romelsac mohyva igive cvlilebebi latviaSi 1995 wels, ruseTSi 2001 wels, slovakeTSi 2003 wels, xolo ukraina msgavs cvlilebebs mimdinare wels gegmavs. ruseTis reformebi erTiani proporciuli saSemosavlo gadasaxdis SemoRebis Semdeg unda CaiTvalos am mimarTulebiT ganxorcielebul cvlilebaTa Soris yvelaze efeqturad da amave dros misadagebulad saqarTvelos realobasTan, vinaidan ekonomikuri procesebi bolo aTwleulebis ganmavlobaSi orive qveyanaSi daaxloebiT erTnairad mimdinareobda. ruseTSi ganxorcielebul cvlilebebs dadebiTad afasebs mravali cnobili eqsperti. magaliTad doqtori stiv henki, romelic iyo prezident reiganis ekonomikur mrCevelTa sabWos wevri da sxva gardamavali ekonomikis mqone saxelmwifoTa xelmZRvanelebis ekonomikuri mrCeveli, iSveliebs ra ruseTSi ganxorcielebuli reformebis Sedegad miRweul warmatebebs urCevs igive reformebis gatarebas bulgareTis da ekvadoris mTavrobebs. rusul reformebs dadebiTad afasebs doqtori elvin rabuSkac. aRsaniSnavia, rom proporciuli gadasaxadis upiratesobaze igi pirvelad 1981 wels “The Wall Street Journal” Si gamoqveynebul statiaSi "The Attractions of a Flat-Rate Tax System" saubrobs. rabuSka dadebiTad afasebs estoneTSi 1994 wels da latviaSi 1995 wels erTiani saSemosavlo gadasaxadebis SemoRebas, miuxedavad imisa, rom misi azriT am qveynebSi saSemosavlo gadasaxadis maRali ganakveTebi iqna miRebuli (Sesabamisad 26 da 25 procenti). misi 32 azriT, proporciuli saSemosavlo gadasaxadis ganakveTi 19% ar unda aRematebodes. igive azrs iziarebs batoni martin Cerni, bratislavaSi haiekis fondis wevri da slovakeTis finansTa ministris mrCeveli. mas proporciuli saSemosavlo gadasaxadis optimalur sidided 15-16% miaCnia. peter maki, romelic CexeTis prezident klausis mier dafuZnebul eqspertTa sabWos direqtoria, aseve mxars uWers sagadasaxado sistemis gamartivebas da erTiani 15 procentiani saSemosavlo gadasaxadis SemoRebas CexeTSi. 3.2 socialuri gadasaxadi evropis kavSiris wevr saxelmwifoebSi socialuri gadasaxadebis yvelaze maRali ganakveTi belgiaSia da yvelaze mcire irlandiaSi (Sesabamisad 56 da 29 procenti). unda aRiniSnos, rom evrokavSiris kandidati qveynebis umravlesobas (zogierTi maTgani ukve gaxda wevri) aseve gaaCnia socialuri gadasaxadis maRali ganakveTebi, romlis saSualo sidide 45 procents Seadgens. es garkveulwilad miCneulia socialistur warsulSi socialuri uzrunvelyofis saxelmwifo sistemis arsebobis gadmonaSTad da mravali eqspertis mier rekomendirebulia arsebuli ganakveTebis Semcireba. Tu mxedvelobaSi miviRebT irlandiis magaliTs, romelsac gaaCnia dabali socialuri gadasaxadis ganakveTi da amave dros erT sul mosaxleze erToblivi Sida produqtis maCvenebeli saqarTvelosTan SedarebiT gacilebiT ufo maRalia, da agreTve gaviTvaliswinebT am gadasaxadis uaryofiT rols Crdilovani ekonomikis arsebuli masStabebis zrdaze, saqarTvelos mTavrobam yuradReba unda gaamaxvilos am gadasaxadis ganakveTis optimaluri sididis gansazRvraze. aseve gasaTvaliswinebelia poloneTSi axladSeqmnili firmebis mimarT gaweuli SeRavaTis Sedegad miRebuli efeqtis mniSvneloba da misi saqarTveloSi realizaciis SesaZlebloba, vinaidan mocemulma politikam naTlad warmoaCina Crdilovani ekonomikis da kerZod araregistrirebuli SromiTi xelSekrulebebis raodenobis mkveTri Semcirebis Sedegad sagadasaxado Semosavlebis zrda. 3.3 gadasaxadebi qonebis gadacemisaTvis slovakeTSi gasuli wlis oqtomberSi ganxorcielebuli reformebis Sedegad gauqmebuli e.w. `keTili nebis” gadasaxadebi mniSvnelovani iqneba saqarTveloSi arsebuli realobis gaTvaliswinebiT. rogorc cnobilia saqarTveloSi qonebis Cuqebis an memkvidreobiT gadacemis dros garigebaTa 33 umravlesoba xorcieldeba dabegvris obieqtis realuri Rirebulebis Semcirebis gziT. igive xdeba uZravi qonebis gadacemis dros, rac faqtobrivad xels uSlis kapitalis Tavisufal moZraobas da mis legalur CarCoebSi moqcevas. cnobilia agreTve, rom slovakeTi gegmavs uZravi qonebis gadasaxadis gauqmebas, rac agreTve misaRebi iqneboda saqarTveloSi biznesis legalizaciis politikis warmatebulad ganxorcielebisaTvis. 3.4 sagadasaxado amnistia irlandiis gamocdileba sagadasaxado valdebulebaTa amnistiasTan dakavSirebiT misaRebia saqarTvelos sinamdvileSi ori mizeziT. pirveli aris is, rom saqarTveloSi irlandiis msgavsad sagadasaxado amnistia pirvelad xorcieldeba (rac irlandiis gamocdilebis gaTvaliswinebiT aseTi politikis warmatebis erT-erTi sawindaria) da meore saqarTvelos mTavrobas gaaCnia saTanado politikuri neba, rom gamoiyenos kanoniT gaTvaliswinebuli yvela RonisZieba im gadamxdelebis mimarT, romlebic amnistiis Semdgom kvlav Seecdebian Tavi aaridon gadasaxadebis gadaxdas. 4. Tanmimdevruli sagadasaxado politikis principebi saqarTveloSi yovlismomcveli midgoma Crdilovan ekonomikis dasamarcxeblad. rogorc zemoT vaxseneT, saqarTveloSi Crdilovani ekonomikis problema, SeiZleba iTqvas, mravalganzomilebiani sakiTxia da mis winaaRmdeg brZola erTian, mravalmxriv midgomas moiTxovs. samarTaldamcavma organoebma kontrabandis masStabebis Sesamcireblad da naklebad daculi sazRvrebis gasakontroleblad sakuTari Zalisxmeva unda gaaaTmagon da igives unda mimarTos sabaJo samsaxurmac. aRniSnuli zomebi, sagadasaxado kodeqsSi ganxorcielebul cvlilebebTan erTad Crdilovani ekonomikis masStabebis Semcirebis ZiriTadi safuZveli gaxdeba. saqarTveloSi bazris kontrabanduli saqonliT gajereba TiTqmis SeuZlebels xdis firmebis kanonier saqmianobas. gadasaxadebisagan Tavis aridebisa da arakanonieri qmedebebis sxva formebis gareSe warmoudgeneli xdeba maTi arseboba. 34 aralegalurad moqmedi sawarmoebi gacilebiT konkurentunariani arian da ukeTesad grZnoben Tavs, vidre patiosani gadamxdelebi, rac maTac ekonomikis araformalur seqtorSi gadasvlas aiZulebs. sagadasaxado kodeqsis simartive. gamartiveba ZiriTadad Semdeg principebs unda eyrdnobodes: 1). ekonomikuri aqtivobis gazrda zogierTi gadasaxadis usamarTlod maRali ganakveTis Semcirebis gziT; 2). zogierTi gadasaxadis administrirebis meTodebis cvlileba; 3). gadasaxadebis saerTo raodenobis (cxrameti gadasaxadi) Semcireba fiskaluri efeqtis armqone gadasaxadebis gauqmebis xarjze. aRniSnuli zomebi, gadasaxadebis administrirebis procedurebisa da wesebis gamartivebasTan erTad, gadasaxadebis gadamxdelTaTvis erTgvari stimulis safuZveli gaxdeba ekonomikis legalur seqtorSi dabrunebis kuTxiT. reformebis saWiroebis umTavres princips sagadasaxo kanonmdeblobis gamartiveba warmoadgens, radgan ukanasknel wlebSi naTlad gamoCnda, rom maTi araefeqturobisa da arasamarTlianobis gamo garTulebuli sagadasaxado sistema ganviTarebul qveynebSic kritikis sagnad iqca. iseT qveyanaSi rogoric saqarTveloa es kidev ufro aqtualuria da migvaCnia, rom kanonmdeblobis gamartiveba misi cvlilebis aucilebel da ZiriTad pirobad unda iqces. axali sagadasaxado kanonmdeblobis miReba. xelisuflebam dRes arsebuli sagadasaxado kodeqsis magier axali kodeqsi unda Seqmnas, radgan: 1). Zveli sagadasaxado kodeqsi Zalian xSirad xdeboda (man daaxloebiT 700 cvlileba ganicada misi miRebidan) cvlilebebis obieqi da mTlianad daikarga arsebuli viTarebis Sesatyvisoba. 2). SemoTavazebuli sagadasaxado reformebis principebi imdenad fundamenturi da mravalmxrivia, rom axali sagadasaxado kanonmdeblobis Seqmna ufro marTebuli iqneba. saqarTvelo unda Seecados moaxdinos sakuTari politikis SemuSaveba msoflios sxvadasxva gamocdilebaTa Serwymis meSveobiT. saqarTvelos mTavrobam mxedvelobaSi unda miiRos sxvadasxva qveynebis gamocdileba sagadasaxado kanonmdeblobaSi cvlilebebis Setanis an sxva RonisZiebaTa gatarebis dros. magaliTad ruseTis gamocdileba saSemosavlo gadasaxadTan mimarTebaSi da irlandiis gamocdileba sagadasaxado amnistiis gamocxadebis dros. 35 5. Tanmimdevruli sagadasaxado ZiriTadi elementebi: gadasaxadi da politikis saSemosavlo socialuri dazRvevis gadasaxadi winamdebare dokumentSi fokusireba ZiriTadad saSemosavlo da socialuri dazRvevis gadasaxadze xdeba. 1997 wels miRebul sagadasaxado kodeqsSi progresuli saSemosavlo gadasaxadi iyo warmodgenili. progresuli saSemosavlo gadasaxadis miRebis ZiriTadi mizezi is iyo rom, moxda sxva gardamavali qveynebis gamocdilebis kopireba, romlebmac, Tavis mxriv, dasavluri gamocdilebis kopireba moaxdines. vertikaluri Tanasworobis idea, iTvaliswinebs rom mdidarma moqalaqem misi Semosavlis meti wili unda gadaixados. swored es warmoadgens progresuli sagadasaxado sistemis safuZvels. samwuxarod aRniSnuli principi realurad ver muSaobs da misi warumateblobis mravali mizezi arsebobs. pirvel rigSi saqarTvelo moumzadebeli aRnoCnda ganexorcielebina yvela is procedura, romelic aucilebelia aRniSnuli gadasaxadis realurad asamuSaveblad. meore gaxlavT is, rom aRniSnuli sistema sagadasaxado TaRliTobis Zlier stimuls qmnis. Tanasworobis keTiSobiluri idea, realobaSi, gadasaxadebisagan Tavis aridebisa da kanonmorCili gadasaxadis gadamxdelTa Cagvris safuZvlead iqca. amasTan inflaciam da saSualo xelfasis zrdam saSemosavlo gadasaxadis sistema ufro usamarTlod aqcia. qvemoTmoyvanili cxrili naTlad warmoaCens, rom nebismieri gadasaxadis gadamxdeli, romelic wlis ganmavlobaSi 600 larze mets iRebs valdebulia saSemosavlo gadasaxadi umaRlesi 20%-iani tarifiT gadaixados (SedarebisaTvis, 2003 wels saSualo Tviuri xelfasi saqarTveloSi 139 lari iyo). cxrili 2. saSemosavlo gadasaxadi tarifi axlandel sagadasaxado kodeqsSi. dasabegri Semosavlis odenoba kalendarul wlis ganmavlobaSi (13.07.2000. 470 sakanonmdeblo macne N30) 36 gadasaxadis ganakveTi 1. 200 laramde dasabegri Semosavlis 12% 2. 201-dan 350 laramde 24 lari + 200 lars Semosavlis 15% 46,5 lari + 350 lars Semosavlis 17% zeviT 89 lari + 600 Semosavlis 20% zeviT 3. 351-dan 600 laramde 4. 601 da meti lari lars zeviT amitom, gadasaxadis gadamxdelTa umravlesoba miCneulia umdidres fenad da maT Semosavlidan dadgenili maqsimaluri wilis gadaxda evalebaT. amgvari sistema iseT garemos qmnis, sadac saSemosavlo gadasaxadisagan Tavis arideba metad mimzidvelia da Sesabamisad Zalian maRalic. saqarTvelos finansTa saministros monacemebiT 2003 wels mSp-Si saSemosavlo gadasaxadis wili, mxolod 0,29 %-s, anu mTliani sagadasaxado Semosavlebis 2,6 %-s Seadgenda. imisaTvis rom naTlad warmovaCinoT saSemosavlo gadasaxadidan miRebuli Semosavlebis done sxvadasxva evropul qveynebSi da igi saqarTvelos maCvenebels SevadaroT, Semdeg cxrils gTavazobT: cxrili 3. saSemosavlo gadasaxadidan miRebuli Semosavlebis Sefaseba eqvsi gardamavali ekonomikis qveyanaSi 2002 wels. Georgia Lithuania Country Romania Estonia Latvia Slovakia 30 25 20 15 10 5 0 Bulgaria Total Tax Revenu Share (Per Cent) Table 3. The Personal Income Tax Revenu Estimates in Four Transitional Countries, 2002. 37 garda amisa, naTlad Cans, rom sam qveyanaSi: latviaSi, estoneTsa da litvaSi, sadac erTiani (proporciuli) gadasaxadi ukve arsebobs, saSemosavlo gadasaxadis wili gacilebiT maRalia, vidre progresuli gadasaxadebis mqone qveynebSi. Tu gaviTvaliwinebT sxva qveynebisa da TviT saqarTvelos gamocdilebas, erTiani saSemosavlo gadasaxadis miReba yvelaze marTebuli gadawyvetileba iqneba. Cven aseve migvaCnia, rom gadasaxadis ganakveTi 13 %-s ar unda aRematebodes, radgan es ganakveTi miRebul iqna ruseTSi da exla ukve ukrainaSi da aRniSnuli donis an ufro naklebis damkvidreba saqarTvelosTvis ufro mosaxerxebeli iqneba. amis umTavresi mizezi is gaxlavT, rom saqarTvelo ufro konkurentunariani da mimzidveli unda iyos investorebisaTvis vidre ruseTi Tu sxva qveynebi romelTac ufro liberaluri sagadasaxado sistema gaaCniaT. ruseTSi amJamad sagadasaxado mosakreblebi mSp-is 35 %-s Seadgens, xolo saqarTvelo, ufro maRali ganakveTebiT oficialuri mSp-is mxolod 11 %-s krebs. socialuri dazRvevis gadasaxadi Tavis aridebis mxriv meore pozicias ikavebs. Cveni SefasebebiT, socialuri gadasaxadidan miRebuli Semosavlebi oficialuri mSp-is mxolod 3,1 %-s Seadgens. evrokavSiris qveynebSi aRniSnuli gadasaxadis saSualo done 11 %-a (aseve unda aRiniSnos, rom oficialuri mSp-is maCvenebeli gacilebiT zustia evrokavSiris qveynebSi, vidre saqarTveloSi). Cveni azriT, socialuri dazRvevis gadasaxadis ganakveTi, SeiZleba dRevandeli 33 %-dan 16 %-mde Semcirdes. Cveni gaTvlebiT amgvari Semcireba gacilebiT meti Semosavlebis miRebis saSualebas mogvcems, radgan igi gadamxdelTa realuri saSemosavlo bazis legalur ekonomikaSi moqcevas Seuwyobs xels. Cveni azriT, xelisuflebam socialuri usafrTxoebis sakiTxebis mogvarebaze sapensio reformebisa da kerZo sapensio danazogebis sistemis ganviTarebis gziT unda izrunos. 6. qonebis gadacemis gadasaxadis gauqmebis mimarTulebiT roca Cven Tanmimdevruli sagadasaxado politikis mniSvnelobas vusvamT 38 xazs, aqcenti sagadasaxado kanonmdeblobis simartivesa da samarTlianobaze keTdeba. am TvalsazrisiT qonebis gadacemaze gadasaxadebis arseboba ar aris gamarTlebuli. dRes saqarTvelo namdvilad saWiroebs kapitalis Tavisufal moZraobas da am mimarTulebiT nebismieri damabrkolebeli faqtori mxolod xels SeuSlis aralegaluri ekonomikuri saqmianobis legalizebas. amJamindel sagadasaxado kodeqsSi sami sxvadasxva saxis gadasaxadia warmodgenili: 1). gadasaxadi uZravi qonebis gadacemisaTvis, 2). gadasaxadi memkvidreobisa da CuqebisaTvis, 3). gadasaxadi avtosatransporto saSualebebis gadacemisaTvis. dasabegr Tanxad iTvleba gadacemuli sakompensacio Tanxa (aranakleb sabazro fasisa), xolo gadasaxadis ganakveTi ganisazRvreba dasabegri Tanxis 2 %-is odenobiT. memkvidreobisa da Cuqebis gadasaxadi 30 procentiT ibegreba, xolo dasabegri Tanxisa gadasacemi qonebis saSualo sabazro fasidan gamoiTvleba. avtosatransporto saSualebebis gadacemisaTvis gadasaxadi avtotransportis sxvadasxva maxasiaTeblebiTaa gansazRvruli. finansTa saministros 2001 wlis SefasebebiT qonebis gadacemidan akrefilma gadasaxadebma 4,6 milioni lari Seadgina, xolo danarCeni ori gadasaxadis monacemebi saerTod ar arsebobs. TiTqmis yvela garigeba, romelic qonebis gadacemas Seexeboda, kanondarRveviT moxda, anu garigebebis realuri sidide bevrad Semcirebulia vidre misi realuri sabazro fasia. 7. genderuli midgoma dRevandeli sagadasaxado kodeqsi iTvaliswinebs fiqsirebul gadasaxads fizikuri pirebisaTvis romlebic ar iyneben daqiravebul pirTa Sromas da damoukideblad axorcieleben `evropis Tanamegobrobis ekonomikuri saqmianobis klasifikatoris~ (NACE) Sesabamisad am kodeqsis 207 muxlis pirveli nawiliT gansazRvrul, calkeuli kategoriis ekonomikur saqmianobas. gadasaxadis gadamxdelebis aRniSnuli kategoria saqarTveloSi ZiriTadad qalebis saxiTaa warmodgenili, romlebic sacalo vaWrobasa da mcire sawarmoebis sxva seqtorebSi arian dasaqmebulni. fiqsirebuli gadasaxadi sagadasaxado kodeqsSi Sesworebis saxiT iqna miRebuli da mcire mewarmeobis 39 xelSewyobas isaxavda miznad, romelic iribad genderul sakiTxsac moicavs. migvaCnia, rom aRniSnuli iniciativa axal sagadasaxado kodeqsSic unda darCes. daskvna mocemul naSromSi warmodgenili zomebis praqtikaSi ganxorcieleba Tanmimdevruli da efeqtiani sagadasaxado politikis Camoyalibebis saSualebas mogvcems, rac Crdilovani ekonomikis donis mkveTrad Semcirebis SesaZleblobas Seqmnis. axali sagadasaxado kodeqsis miReba, romelic gaamartivebs mTlianad sagadasaxado sistemas, gaafarTovebs dasabegr bazas da gadasaxadebisagan Tavis aridebis praqtikas mospobs, Cveni rekomendaciebis ZiriTad azrs warmoadgens. axali sagadasaxado politika xelisuflebas Sida davalianebebis aRmofxvris, socialur proeqtebsa da infrastruqturaze danaxarjebis gazrdis saSualebas miscems. 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