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Georgian Scientists

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https://doi.org/10.52340/gs.2025.07.01.24

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1. Dr. Nur Hidayat, SE, ME, Ak, - Corporate Tax Risk Management. Elex Media Komputindo, 2015
2. Michael Heimig - Tax Risk Management im Konzern. Springer Fachmedien Wiesbaden, Mar 6,

2019 - Business & Economics - 367 pages
3. ; USAID GEORGIA

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https://taxdisputes.gov.ge/4045



Georgian Scientists/ . 7  N 1, 2025 262

Tax dispute proceedings in Georgia

Gvenetadze Shorena
Ph.D student , Georgian Technical University

Summary
Fair  and  effective  resolution  of  tax  disputes  is  one  of  the  key  criteria  for  the  business

attractiveness of a country. The review of tax disputes is an important tool that ensures the protection
of taxpayer’s rights.

The number of entrepreneurs wishing to appeal tax obligations imposed by the tax authority in
Georgia  is  high,  which increases  expectations  for  the  mechanisms  for  conducting  and enforcing  tax
disputes.

Proper and effective management of tax risks involves controlling areas of uncertainty so that
the achievement of the goals set by the business be more transparent and disputes with the competent
tax authorities of the states where a particular taxpayer operates be avoided.

The amendments made to the tax legislation, in some cases, serve to eliminate unclear,
ambiguously interpreted provisions of the legislation, and in some cases, are aimed at developing a new
taxation mechanism. It requires proper knowledge, a certain readiness for change, and timely
adaptation by taxpayers, which cannot always be implemented successfully and, directly or indirectly,
in some cases, gives us an increased number of disputes.

The dispute body is obliged to be guided by the principles of fairness, objectivity, equality of
parties,  and  impartiality.  In  the  system,  it  is  not  permissible  to  burden  the  tax  obligations  of  the
complainant  as  a  result  of  a  tax  dispute,  except  in  the  case  of  an  inspection  conducted  within  the
framework of the same dispute with the consent of the taxpayer.

Keywords: Tax dispute; Dispute resolution bodies; Ensuring uniform taxation practices; Small
and medium-sized businesses; Tax risk; Methodological information hub.