TBILISI, GEORGIA
Private Sector and Human-resource Development in Georgia
Author: Lasha Martashvili
E-mail: lmg@bk.ru
(18.02.2004)
TABLE OF CONTENTS
1. Government Policies. 5
1.1 Government promotion policies of small and medium size enterprises. 5
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1.2 National Investment Agency of Georgia.. 5
1.3 Georgian Investment Center. 5
1.2.1 Government’s Export Promotion Policy . 6
1.2.2 Georgian Export Promotion Agency (GEPA) 9
1.4 Foreign Investment Promotion.. 14
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1.3.1 Government’s Foreign Investment Promotion Policy . 14
1.3.2 Foreign Investment Advisory Council (FIAC) 21
1.5 Tax Regime. 23
1.3.3 Taxation System and Tax Rates in Georgia . 23
1.3.4 Existing Taxation Practices . 34
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1.3.5 Tax Reform Areas . 38
1.6 Legislative Basis for the Operation of the Private Companies. 44
1.5.1 Law of Georgia on Entrepreneurs (LoE) (Corporate Law) 44
1.5.2 Law of Georgia on Securities Market (SML) 51
1.5.3 Employment Regulations in Georgia . 57
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1.5.4 Regulations about Real Estate in Georgia . 59
1.7 The Business Environment in Georgia.. 61
1.8 Institutional Arrangements. 64
1.3.1 Securities Industry . 64
2. Society.. 65
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2.1 Poverty issues. 65
3. Economics. 70
3.1 Main economic indicators. 70
3.2 Agriculture. 77