The Role of Tax and Legal Incentives in Attracting Foreign Capital: A Comparative Analysis

This article analyses the effects of amendments to Georgia’s Tax Code on its economy and foreign investment. The measures streamlined compliance, diminished administrative expenses, enhanced transparency and curtailed tax evasion, thus augmenting investor trust. This catalysed enhanced foreign investment, generated employment, expanded GDP, encouraged the formation of small and medium-sized enterprises, diversified the economy and increased social stability, providing a reproducible framework for other transition economies.

Authors

Publication Details

Journal
European Taxation
Published
2025-07-24
DOI
https://doi.org/10.59403/3p3t32t
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

The Role of Tax and Legal Incentives in Attracting Foreign Capital: A Comparative Analysis

Khatuna Kharkhelauri, Tamar Khinikadze-Gvaramia, Tamari Kajaia, Maia Martiashvili
European Taxation
Corporate Taxation and Avoidance
article

The Role of Tax and Legal Incentives in Attracting Foreign Capital: A Comparative Analysis

Khatuna Kharkhelauri, Tamar Khinikadze-Gvaramia, Tamari Kajaia, Maia Martiashvili
article en

Abstract

This article analyses the effects of amendments to Georgia’s Tax Code on its economy and foreign investment. The measures streamlined compliance, diminished administrative expenses, enhanced transparency and curtailed tax evasion, thus augmenting investor trust. This catalysed enhanced foreign investment, generated employment, expanded GDP, encouraged the formation of small and medium-sized enterprises, diversified the economy and increased social stability, providing a reproducible framework for other transition economies.

European TaxationVol. 65(8)
Openalex Percentile: Top 73%
Corporate Taxation and Avoidance
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.