Contributing to Reforming the Tax Dispute Resolution System

20.04.2022

PMCG recently started working on a new project entitled “Regulatory Impact Assessment (RIA) on Economic Reforms – Tax Dispute Resolution” which is being implemented within the USAID Economic Governance Program and is aimed at addressing the current shortcomings of the tax dispute resolution (TDR) system and to align it with good international practices, ultimately leading to the realization of a fair, effective, and efficient TDR system.

In order to achieve the project goals, the project aims to develop more than one potential scenario for TDR system reform and to carry out regulatory impact assessment (RIAs) for these envisaged options. 

To ensure close collaboration between the beneficiary and the implementing company, as well as to increase the legitimacy and quality of the final RIA report, PMCG will facilitate participation of the beneficiary and other stakeholders, including those in the business sector, as well as tax advisors and tax policy experts during all major steps of the RIAs. The team will ensure that all relevant stakeholders are consulted, with the time constraint of the project taken into account.

PMCG will support the Georgian government in further improving the business climate by enhancing the quality of the administrative tax review process and implementing tax dispute procedures based on good-practice principles derived from the best international experience.

“The reform is intended to contribute to better tax and legal certainty, increased public confidence in the Georgian tax regime, and improved self-compliance by enabling the resolution of tax disputes, without litigation, on a basis which is fair and impartial to both the Government and the taxpayer,” said David Tomadze (Team Leader/Tax Expert).

By the end of the project, the beneficiary will be issued a recommendation for the TDR system’s reform based on a comparison of more than one policy option designed to best achieve the program objectives.

Based on PMCG’s recommendations, a well-designed administrative process for reviewing tax decisions can be realized to enable the Ministry of Finance and the Revenue Service to take informed decisions on the optimal way forward in reforming the TDR system in line with the program objectives. It will also contribute to improving the business climate by quickly and accurately identifying errors in tax administration, increasing legal certainty, and lowering compliance costs for taxpayers, as well as enhancing the credibility and legitimacy of the tax regime.

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