Estonia

The Yearbook of the Prosecutor's Office in Estonia has published details on its enforcement of sanctions to date. I thank Siiri Grabbi of the Coop Pank in Tallinn for the reference.

Georgian tax legislation envisages five national taxes (Personal Income Tax, Corporate Tax, Value Added Tax, Excise Tax and Import Tax) and one local tax (Property Tax). There is no social security, wealth.

Value Added Tax (VAT) is a consumption tax imposed by the state, paid by persons registered as VAT liable, either due to meeting the liability threshold or voluntarily registering.