Double Taxation and Erroneous Taxes

Abstract

The topic discusses the problems of double taxation and incorrect taxes, both in the general theoretical aspect and in the specific reality of Georgia. The negative role of double taxation and irregular taxes and their specificity in socio-economic development, both internationally and nationally, are shown. The merits of the incorrect and non-existent legislation of Georgia in the emergence of these problems are also presented analytically. Moreover, there are specifically discussed: transport parking fee; Authorization of higher education institutions, non-refund of taxes in case of non-accreditation; Education Center service fee; Public Registry Service Fee; Non-refund of unregistered land tax; The activities of the organizations that operate with the funding of the state budget. Furthermore, they are shown to play a role in generating double taxation and incorrect tax rates. It is well known that when the population pays for services, state organizations had to operate on the basis of an economic or commercial account, otherwise double taxation and erroneous taxes remain in force, which worsens the socio-economic situation of the state. Keywords: Double taxation, incorrect tax, taxable, parking, authorization, accreditation.