出版社：Georgian-European Policy and Legal Advice Centre
摘要：According to the 2003 State Budget, total revenues were expected to reach GEL 1,103.9 million.
Actual state budget revenues were GEL 932.4 million, GEL 171.5 million less than planned. Not all
the anticipated external payments were received and this explains GEL 47.6 million of the shortfall.
Another source of shortfall was lower than expected non-tax revenues. These accounted for
GEL 10 million not received by state. The shortfall in the most important item, tax revenues, was
GEL 113 million. However, overall tax collection has improved by 12 per cent over the year. A sharp
rise of profit tax receipts over the year has been accompanied by a sharp decrease of VAT revenues
from imports and a marginal increase of all other tax revenues.
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