Abstract: A tax authority wants to take actions it knows will foster
the greatest degree of voluntary taxpayer compliance to reduce the
“tax gap.” This paper suggests that even if a tax authority could attain
a state of complete knowledge, there are constraints on whether and
to what extent such actions would result in reducing the macro-level
tax gap. These limits are not merely a consequence of finite agency
resources. They are inherent in the system itself. To show that this is
one possible interpretation of the tax gap data, the paper formulates
known results in a different way by analyzing tax compliance as a
population with a single covariate. This leads to a standard use of the
logistic map to analyze the dynamics of non-compliance growth or
decay over a sequence of periods. This formulation gives the same
results as the tax gap studies performed over the past fifty years
in the U.S. given the published margins of error. Limitations and
recommendations for future work are discussed, along with some
implications for tax policy.
Abstract: The topic reviews the situation existing currently in Georgia in the field of tourism in conditions of globalization: Touristic resources, the paces of development of the tourism infrastructure, tourism policy, possibilities of development of the Wellness industry in Georgia, that is the newest direction of the medical tourism. The factors impeding the development of the industry of tourism, namely – existence of the conflict zones, high rates of the bank credits, deficiencies associated with the tax laws, a level of infrastructural development, quality of services, deficit in the competitive staff, increase of prices in the peak seasons, insufficient promotion of the touristic opportunities of Georgia on the international markets are studied and analyzed. Besides, the level of development of tourism in Georgia according to the World Economic Forum, aspects of cooperation with the European Union, etc., is reviewed. As a result of these studies, a strategy of development of tourism and one of its direction – Wellness industry in Georgia, is introduced with the relevant conclusions, on which basis the recommendations are provided.