id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjfa-13878	Lekashvili, Eka; Dodashvili, Veko	LEGAL REGULATION OF TOURISM BUSINESS IN GEORGIA	2017	10	.pdf	application/pdf	2953	93	36	If an enterprise specializes in tourism and operates in Georgia, it pays the profit tax; the enterprise shall incur an obligation of a tax agent towards em- ployees and shall withhold paid salaries at source and pay the income tax to the budget; bringing of tourists to tourist sites in the territory of Georgia in an organised manner and delivery of tourist service packages to them in the ter- ritory of Georgia by tour operators shall be exempt from VAT with the right of LEGAL REGULATION OF TOURISM BUSINESS IN GEORGIA of Georgia); the company shall pay the property tax (local tax) if it has fixed as- sets. Under the Law of Georgia on Tourism and Resorts, the term “tourism” is defined as “free, voluntary, temporary movement of people from their place of residence - law, it is defined as “services rendered by an entity engaged in tourism activ- ity including accommodations, catering, tour operations, transportation, excur- sions, recovery, rehabilitation, advertising, informational, cultural, sports, do- mestic, entertainment, etc. services for satisfying tourist requirements”.	cache/cjfa-13878.pdf	txt/cjfa-13878.txt