ISET

On 26-28 September 2016, an ENPARD study tour, involving ENPARD Georgia, ENPARD Moldova and ENPARD Armenia, was organized by the EU Delegation to Armenia and the FAO Office in Yerevan. The European Neighborhood Programme for Agriculture and Rural Development (ENPARD) was launched in Georgia in 2013, in Armenia in 2014, and recently started operations in Moldova.

The delegations from Georgia and Moldova comprised a total of 16 participants, representatives of both countries’ agricultural ministries, line agencies, ENPARD partner international and local NGOs, as well as farmer associations. ISET Policy Institute representative Rati Kochlamazashvili participated in the study tour as a representative of the CARE consortium of ENPARD Georgia.

Shakespeare is often quoted as having said that death and tax are the only two certainties in life; many people of the modern world would perhaps agree that he would have been at liberty to add tax evasion to the list.

“Tax Evasion with Endogenous Reference Points” was the title of a seminar held by Teimuraz Gogsadze, a PhD candidate of the University of Leicester and an ISET graduate of the Class of 2011. Gogsadze examined how taxpayers make tax compliance decisions and respond to changes in tax policies, such as the tax rate, the penalty rate and the probability of an audit.

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