A MOTOR CAR: IS IT SOCIAL OR POLITICAL CATEGORY? (ABSTRACT)

Sophico Sichinava

Among imported goods import of cars comes second after oil and oil products. Meanwhile, no one knows whether the statistics will be changed.

Yet, ad valorem regime of auto taxation poses a real danger of closing dealer representations and their transfer to the black market. Yet, it is not the only problem brought about by the change. Price of imported cars has increased notably (minimum ?) . Moreover, Georgia is not an auto-building country and there is no reason for protecting local market. At first glance, the authorities seem to lobby the import of old cars. The country’s already old autopark has become still older, which in its turn poses a significant problem for ecology. Hardship has again united association of auto importers. They do their best to convince the government of the wrong ad valorem taxation change in the new tax code. The finance ministry is an intermediary, arguments do not serve to provide any answers to importers’ comments. Yet this approach is aimed at increasing budget receipts from car import. However, it is still unclear as there is the apparent example of 2002 when taxation was based on a car’s engine cubic capacity ? budget receipts grew from 350-400 thousand laris per month to 1,9-2,5 million laris.