CALL for PAPERS: 3rd ASCN Annual Conference (ascn.ch)

“Political Transformation and Social Change in the South Caucasus: Georgia, Armenia and Azerbaijan in Perspective” - 21-22 June 2013, Tbilisi - Georgia

(ascn.ch) The Academic Swiss Caucasus Net (ASCN) is pleased to announce its 3rd Annual ASCN Conference that will take place this year in Tbilisi, Georgia on 21 and 22 June 2013.

Content and Objectives
The conference aims to gather junior scholars and researchers from various disciplines of the social sciences (political science, sociology, anthropology, etc.) involved with the South Caucasus. More specifically, the conference will address the following points of interest:
• It will provide opportunities for researchers vested in Armenia, Georgia and Azerbaijan to engage, network, exchange and discuss their research projects, papers and findings;
• It will provide a forum for discussion regarding the contradictions and ambivalences of the transformation process in the South Caucasus;
• It will provide a forum for discussion regarding the challenges social science researchers in the South Caucasus are confronted with.
 
Call for Papers
Deadline for the submission of abstracts (300 words): 12 February 2013
Eligibility
• PhD students and recent PhD graduates (2009 or later) dealing with Armenia, Georgia and Azerbaijan who are eager to present and discuss their research work (especially current PhD projects and/or research results) with colleagues from the region and beyond.
 
The papers to be presented must deal specifically with one of the above-mentioned countries. Papers with a comparative dimension including at least one of the three countries are also accepted.
 
Topics
Proposals must be linked to one of the following themes:
- Migration, IDPs, Diasporas and Social Inclusion
- Civil Society, Social Capital and Trust
- Media, Social Networks and Public Space
- State Structures, Regimes, Elites and Democratisation
- State Reforms, Public Policies and Governance
- Nationalism, Identities, Religious and Cultural Capital
- Social Change (Youth Identity, Youth Employment, Values Systems, Gender Politics, etc.)

Selected candidates will have the opportunity to present and discuss their papers in one of the thematic panels, wherein researchers involved in ASCN research projects will also present their research results. For more information about current ASCN research projects, please consult the ASCN website, section ‘Research’.

Submission Instructions
All interested scholars are requested to submit an abstract (no more than 300 words) of their paper together with a short biographical statement (including author, affiliation, postal address, phone number and e-mail address) and a CV (maximum 2 pages). Applicants are requested to mention into which of the proposed topics the abstract would fit. Submissions must be sent no later than 12 February 2013 to info@ascn.ch and to jan.kreuels@unifr.ch with the following email subject: ASCN Annual Conference 2013. All documents have to be in English and need to be merged into a single PDF file. The result of the selection process will be announced in the beginning of March 2013.

Selected candidates will then be invited to submit full papers (5,000 words) by 3 June 2013. 

Venue, Accommodation and Transport
The ASCN programme will cover travel and accommodation expenses for all selected participants. Opportunities for co-financing will arise should the travel costs in individual cases exceed the average expenses per participant attending the conference.
The selected participants will be informed about the programme, the specific conference panels and the format of the paper to submit, as well as organisational details, in due time. 
 
Timeline
• Application deadline: 12 February 2013
• Selection of abstracts: beginning of March 2013
• Submission of papers: 3 June 2013
• Papers online on conference website: 12 June 2013
• Conference: 21-22 June 2013
 

Websitewww.ascn.ch, "Events" section
Further Information
Denis Dafflon, ASCN Programme Coordinatorinfo@ascn.ch; denis.dafflon@unifr.ch

  

About ASCNASCN is a programme aimed at promoting the social sciences and humanities in the South Caucasus (primarily Georgia and Armenia). Its different activities foster the emergence of a new generation of talented scholars. Promising junior researchers receive support through research projects, capacity-building trainings and scholarships. The programme emphasizes the advancement of individuals who, thanks to their ASCN experience, become better integrated in international academic networks. The ASCN programme is coordinated and operated by the Interfaculty Institute for Central and Eastern Europe (IICEE) at the University of Fribourg (Switzerland). It is initiated and supported by Gebert Rüf Stiftung.

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Denis Dafflon
Programme Coordinator
ACADEMIC SWISS CAUCASUS NET (ASCN)
University of Fribourg / Interfaculty Institute for Central and
Eastern Europe (IICEE)
Bd de Pérolles 90
1700 Fribourg/Switzerland
Phone: +41 26 300 79 82
Mobile: +41 79 303 43 44
E-mail: denis.dafflon@unifr.ch
Website: www.ascn.ch

PAPER: Georgian Dream or Nightmare? Transition of power poses great challenges for Georgia and its foreign relations (fiia.fi)

(fiia.fi) Published 29.10.2012

Teemu Sinkkonen

The Finnish Institute of International Affairs

Download PDF (3.21 Mb) - 9 pages

The victory of the Georgian Dream Coalition (GDC) over the United National Movement (UNM) has brought pluralism into Georgian policymaking.

Until the power shifts from the President to the Prime Minister in 2013, the country will be led by an awkward dual power. 

New leadership offers great opportunities for Georgia. It can improve its democratic system and economic growth and establish a dialogue with Russia and the breakaway districts of Abkhazia and South Ossetia. This would alleviate the frozen conflict and tense security dilemma on the boundary lines. 

If the transition of power does not go well, there will be prolonged power struggles that could cripple the policymaking and cast Georgia back to pre-Saakashvili times.

Saakashvili’s UNM is still a very significant player in Georgian politics and it is important for the GDC and the UNM to find a way to cooperate.

In order to smooth the fragile transition period, Georgia needs special support and attention.

CALL FOR PAPERS: Nobel Brothers’ 1st International Research-Innovative Conference October 22-23, 2012, Baku, Azerbaijan (branobelconference.com)

The organizers are pleased to welcome you to the First International Conference on studies “Nobel Brothers’ Oil Producing Company” Contribution to the First Baku Oil Boom to take place in Baku, Azerbaijan at the turn of the Twentieth Centuries.

Nobel Brothers’ 1st International Research-Innovative Conference will be history, present and essentially forward-looking; the maximum amount of time will be devoted to discussions during both plenary and concurrent sessions. The conference offers an international forum for presentations and discussions of papers and ongoing research projects about “Nobel Brothers’ Oil Producing Company” and its vast role in developing Baku Oil Industry.

The conference will consist of thematic panels, roundtables and keynote speeches clarifying the major issues and setting the framework for discussions.

Language

The conference language is English, Azerbaijani, and Russian. The simultaneous interpreting will be provided during the plenary and all other sessions as well.

Topics

The themes/topics of the conference are:

“Nobel Brothers’ Oil Producing Company” legacy: history, features

“Nobel Brothers’ Oil Producing Company” Places, Distribution and environmental issues

“Nobel Brothers’ Oil Producing Company” and Azerbaijani Society

“Nobel Brothers’ Employees, top managers, blue and white collar workers

“Nobel Brothers’ innovation system in the First Baku Oil boom

Eligibility

The call for papers is open to all interested scholars, researchers, PhD students dealing with the conference topic in their research activities.

Registration & Registration fee:

All participants to fill in the registration form.

There is no conference registration fee!

Submission Instructions

All interested researchers are requested to submit an abstract (no more than 300 words) of their paper together with a short biographical statement (including author, affiliation, postal address, phone number and e-mail address) and a one-page CV.

Applicants are requested to mention into which of the 5 proposed topics the abstract would fit. Submissions must be email no later than 30 June 2012 to editor@branobelconference.com with the subject: “Nobel Brothers’ 1st International Research-Innovative Conference”.

All documents have to be either in English, Azerbaijani or Russian and need to be merged into a single PDF file or Word format. The result of the selection process will be announced by the end of June 2012.

The Scientific Committee of the conference will be responsible for the selection of papers. Selected candidates will then be invited to submit full papers (up to 3000-5000 words) by the end of September 2012. The best papers will be published in a volume dedicated to the conference proceedings.

Venue, Accommodation and Transport

The conference will take place in Baku on the premises of “Villa Petrolea” Baku Nobel Heritage Fund and hotels nearby. The Conference programme provides accommodation for all international participants. Unfortunately the Conference programme will not be able to cover travel expenses for all selected participants. A limited number of attendance grants will be available to younger researchers from low- and middle-income countries who present a paper at the Conference. For more information, see the Conference website www.branobelconference.com.

The selected participants will get an invitation to the Conference in mid-August 2012. By invitation you will be informed about the programme, the specific conference panels and the format of the paper to submit, as well as organisational details, in due time.

Timeline

Application deadline: 30 June, 2012

Selection of abstracts: 15 July 2012

Submission of papers: 1 September 2012

Papers online on conference website: 1 October 2012

Further information or questions:

WEB: www.branobelconference.com

EMAIL: editor@branobelconference.com

PAPER: SWP-Analyse, Oestliche Partnerschaft der EU in Georgien (swp-berlin.org)

Bei der Stiftung Wissenschaft und Politik wurde gestern ein detailliertes Working Paper zur Östlichen Partnerschaft der EU und ihrer Umsetzung in Georgien veröffentlicht. Die 25-seitige Analyse mit dem Titel 'The Eastern Partnership in Georgia - Increasing Efficiency of EU Neighborhood Policies in the South Caucasus?' kann unter folgendem Link heruntergeladen werden: www.swp-berlin.org

PAPER: Fighting corruption in public procurement in post-communist states: Obstacles and solutions. By Åse Berit Grødeland and Aadne Aasland

Christian Michelsen Institute, Norway

Norwegian Institute for Urban and Regional Research, Norway
Published in: Communist and Post-Communist Studies
Article in Press doi:10.1016/ j.postcomstud. 2011.01.004
Available online 3 March 2011.

Abstract Anti-corruption efforts in Europe’s post-communist states have been less successful than anticipated. Criticism has been raised against the role of the international community in promoting anti-corruption programmes. Besides, such programmes have been deemed vague and “all-inclusive”. They have largely failed to address local factors “informing” corrupt behaviour in post-communist states, such as (a) negative perceptions of law, and (b) informal practice.‘ I'd be grateful if you could retain the original sentence as it is more precise. Keywords: Anti-corruption; Corruption; Public procurement; Legal culture; Informal practices
Article Outline 1. Introduction 2. Methodology 3. General attitudes towards the law: the public procurement officials’ perspective 4. Public procurement: general perceptions of informal practice 5. Public procurement: personal use of informal practice 6. Conclusions References source url: http://tiny/.cc/1024b

Established in 2005, the Azerbaijani Studies Group (astg) is an academic forum for those interested in Azerbaijan for research purposes. Our webpage on Academia.edu: http://lists/.academia.

PAPER: Pathologies of Europeanization - Fighting Corruption in the Southern Caucasus. By Tanja A. Börzel and Yasemin Pamuk (.euce.org)

Freie Universität Berlin 21/02/2011
Full-text paper: euce.org.pdf

ABSTACT Studies on “Neighbourhood Europeanization” have shown that the EU’s capacity to hit across its borders has been limited. Our paper argues that the EU has induced some formal institutional change, which, however, has helped to stabilize rather than change existing regimes. Thus, we do observe the Europeanization of domestic structures of formerly Soviet republics, which, however, appears to have opposite effects of what the EU intends to achieve with its ENP. In order to explore these pathologies of Europeanization, we focus on the EU’s attempts to promote good governance, and in particular the fight against corruption. The PostSoviet area features some of the most corrupt countries in the world, including the Southern Caucasus region. High adaptation costs and limited incentives render Armenia, Azerbaijan, and Georgia least likely cases for Europeanization and domestic change. Our comparative study will show that despite high misfit and low pressure for adaptation from above and below, all three have responded to the EU’s demands for good governance introducing similar formal institutional changes. Yet, rather than systematically fighting corruption, incumbent regimes have instrumentalized the EU selectively implementing anti-corruption policies to cut the power resources of their political opponents.

Authors' Address: SFB 700 “Governance in Areas of Limited Statehood"
Freie Universität Berlin

Binger Str.40, 14197 Berlin
Tel.: +49 (0) 30 838 54830
Email: tanja.boerzel@fu-berlin.de
Web: www.sfb-governance.de
www.euce.org

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CALL FOR PAPERS: FOR THE WINTER 2010 AND SPRING 2010 ISSUES OF THE CAUCASIAN REVIEW OF INTERNATIONAL AFFAIRS (cria-online.org)

CALL FOR PAPERS FOR THE WINTER 2010 AND SPRING 2010 ISSUES OF THE CAUCASIAN REVIEW OF INTERNATIONAL AFFAIRS

The Caucasian Review of International Affairs (CRIA) is pleased to invite submissions for its Winter 2010 issue (Vol. 4, No. 1) and Spring 2010 issue (Vol. 4, No. 2) to be published respectively in the beginning of February 2010 and May 2010. Deadlines for submissions are December 15, 2009 for the Winter 2010 issue, and March 15, 2010 for the Spring 2010 issue. Submission guidelines can be viewed at http://cria-online.org/Submit_a_Paper.html .

CRIA is particularly interested in papers on the following topics:

Regional topics:

- Western energy interests in the South Caucasus and Central Asia;
- Prospects of the Nabucco gas pipeline;
- Prospects of the White Stream gas pipeline;
- European Union and the South Caucasus;
- European Union and the conflict resolution in the South Caucasus;
- Prospects of the resolution of the Nagorno-Karabakh conflict;
- Turkish-Armenian rapprochement;
- Relations between Azerbaijan and Turkey;
- Separatist conflicts in Georgia;
- Georgia and its NATO-membership aspirations;
- Russian policy towards the South Caucasus;
- US policy towards the South Caucasus;
- Prospects of the South Caucasian regional security;
- Regional integration in the South Caucasus;
- Situation in the North Caucasus;
- Ethno-nationalism and violence in the North-Western Caucasus;
- Different faces of Sufi Islam in the present-day North Caucasus;
- Israel in the Caucasus;
- Azerbaijan’s foreign policy;
- Azerbaijan's relations with the Moslem world;
- Islam in Azerbaijan; Islam in the Caucasus;
- Foreign policy of Armenia;
- Iran-Armenia relations;
- Azerbaijani community of Iran;
- Legal status of the Caspian Sea;
- Azerbaijan-Turkmenistan legal dispute over the oil fields in the Caspian Sea;
- Turkey’s new foreign policy;
- Turkey 's accession to the EU;
- Iran-Turkey relations;
- Iran’s nuclear program;
- New Islamic directions in Central Asia: internal and external dimensions;
- Global and regional powers in Central Asia;
- Energy security in Central Asia;
- Ukraine 's foreign policy;
- Moldova’s foreign policy;
- Armenian Diaspora and lobby in the US.

International relations and general topics:

- Theory of International Relations;
- Problems of the Modern International Law;
- US foreign policy;
- Russia’s foreign policy;
- China’s foreign policy;
- EU’s Common Foreign and Security Policy and the foreign policies of the member-states;

This is a preliminary list. Please feel free to offer alternative topics, including book reviews, to the Editor.

All correspondence and submissions should be e-mailed to:

contact@cria-online.org

CRIA is a Germany-based quarterly peer-reviewed online academic journal published in English. The Review is committed to promote a better understanding of the regional affairs by providing relevant background information and analysis, as far as the Caucasus in general, and the South Caucasus in particular are concerned. CRIA also welcomes lucid, well-documented papers on other countries and regions including especially Turkey, Iran, Central Asia, Russia, Ukraine, and Eastern Europe, as well as on all aspects of international affairs, from all political viewpoints. CRIA is indexed/abstracted in Columbia International Affairs Online, Directory of Open Access Journals, ProQuest Research Library, EBSCOhost Research Database, Ulrich’s Periodicals Directory, Deutsche Nationalbibliothek, etc. The last issue of the Review can be viewed at http://www.cria-online.org .

Best regards,

Nasimi Aghayev

Editor-in-Chief
Caucasian Review of International Affairs
Eppsteiner Str. 2, 60323 Frankfurt am Main, Germany
Tel: +49 69 138 76 684
E-mail: contact@cria-online.org
Web: http://www.cria-online.org
ISSN: 1865-6773

SCIENCE: PUBL.-Caucasian Review of International Affairs, Spring 09 issue (cria-online.org)

Vol. 3 (2) - Spring 2009 issue of the Caucasian Review of International Affairs (CRIA)
is now available on-line at www.cria-online.org. The Table of Contents of the Issue is attached below.

Deadline for submission of papers for the next issue (Summer 2009) is June 30, 2009. Manuscript guidelines can be found at here >>>

Yours Faithfully,
Nasimi Aghayev
Editor-in-ChiefCaucasian Review of International Affairs
www.cria-online.org
ISSN: 1865-6773


TABLE OF CONTENTS, CRIA, Vol. 3 (2), SPRING 09

- Note from the Editor-In-Chief (p. 120)
Nasimi Aghayev (http://www.cria-online.org/7_1.html)

Research Papers

- Implications of Kosovo, Abkhazia and South Ossetia for International Law: The Conduct of the Community of States in Current Secession Conflicts (pp. 121-142)
by Heiko Krueger (http://www.cria-online.org/7_2.html)

- The European Union’s Eastern Partnership: Chances and Perspectives (pp. 143-155)
by Marcin Łapczyński (http://www.cria-online.org/7_3.html)

- Democratic Transition in Georgia: Post-Rose Revolution Internal Pressures on Leadership (pp. 156-171)
by Jesse David Tatum (http://www.cria-online.org/7_4.html)

- Decision-Making and Georgia’s Perpetual Revolution: The Case of IDP Housing (pp. 172-180)
by Till Bruckner (http://www.cria-online.org/7_5.html)

- Victimisation of Female Suicide Bombers: The Case of Chechnya (pp. 181-188)
by Nino Kemoklidze (http://www.cria-online.org/7_6.html)

- Dutch Disease in Uzbekistan? (pp. 189-209)
by Michael P. Barry (http://www.cria-online.org/7_7.html)

- How the West Was Won: China’s Expansion into Central Asia (pp. 210-218)
by Henryk Szadziewski (http://www.cria-online.org/7_8.html)

Comments

- Split in the Russian Political Tandem Putin-Medvedev? (pp. 219-226)
by Eberhard Schneider (http://www.cria-online.org/7_9.html)

- Georgia and Russia: The “Unknown” Prelude to the “Five Day War” (pp. 227-232)
by Martin Malek (http://www.cria-online.org/7_10.html)

Book Review

- “Handbook of International Humanitarian Law” by Dieter Fleck (pp. 233-236)
Review
by Pierre-Emmanuel Dupont (http://www.cria-online.org/7_11.html)

Interview

- “Federalization Remains the Best Way for Georgia to Avoid Outbreaks of Further Internal Disputes” (pp. 237-241)
Interview with Prof. George Hewitt, London School of Oriental & African Studies, UK (http://www.cria-online.org/7_12.html)

CRIA is a Germany-registered quarterly peer-reviewed free, non-profit and online academic journal. The Review is committed to promote a better understanding of the regional affairs by providing relevant background information and analysis, as far as the Caucasus in general, and the South Caucasus in particular are concerned. CRIA also welcomes lucid, well-documented papers on other countries and regions including especially Turkey, Iran, Central Asia, Russia, Ukraine, Eastern Europe as well as on all aspects of international affairs, from all political viewpoints. CRIA is indexed/abstracted in Directory of Open Access Journals, ProQuest Research Library, EBCOhost Research Database, Ulrich’s Periodicals Directory, Deutsche Nationalbibliothek, etc.

AmazonShop: Books, Maps, Videos, Music & Gifts About The Caucasus

STUDIES: OSTEUROPA-Sonderheft mit dem Titel "Blick in die Röhre: Europas

Zehn Texte beleuchten Grunddeterminanten der europäischen Energiepolitik: die Rohstoffvorkommen und die Transportwege, den Einfluss ökonomischer und politischer Interessen auf die Energieversorgung, die Bedeutung des Energiecharta-Vertrags als völkerrechtliches Rahmendokument, die Schwierigkeiten des Atomsektors und die Potentiale alternativer Energien.

Der Band versammelt auf 160 Seiten Schlüsselbeiträge aus Osteuropa, die überwiegend in den vergangenen zwölf Monaten erschienen sind und für dieses Heft teilweise aktualisiert wurden.

Mitglieder der JOE-Liste können das Heft zu einem Sonderpreis von 12.- (statt 15.- Euro) bei der Redaktion OSTEUROPA beziehen. Bestellungen unter Angabe der Lieferadresse bitte an:
osteuropa@dgo-online.org

Inhalt:
Editorial, Blick in die Röhre 3
Roland Götz, Pipeline-Popanz. Irrtümer der europäischen Energiedebatte 5
Jeronim Perovic, Farce ums Gas. Russland, die Ukraine und die EU-Energiepolitik 21
Hella Engerer, Russlands Energieexporte. Potentiale, Strategien, Perspektiven 39
Jochen Lamp, Die Ostseepipeline. Ein transnationales Infrastrukturprojekt als Prüfstein internationaler Umweltstandards 57
Kirsten Westphal, Wettlauf um Energieressourcen. Markt und Macht in Zentralasien 67
Folkert Garbe, Energische Integration? Russlands Energiekonflikt mit Belarus 83
Hilmar Rempel et al., Geologie und Energieversorgung. Rohstoffvorkommen und -verfügbarkeit 95
James Chalker, Der Energiecharta-Vertrag. Normen, Regeln, Implementierung 113
Lutz Mez, Mycle Schneider, Der Mythos der Wiedergeburt. Atomenergie im 21. Jahrhundert 127
Grzegorz Wisniewski, Grüne Evolution. Perspektiven für erneuerbare Energien in Polen 141
--

Dr. Volker Weichsel
Redaktion Osteuropa
Tel.: ++49/+30/30 10 45 82
Fax: ++49/+30/21 47 84 14
e-mail: weichsel@dgo-online.org
e-mail: osteuropa@dgo-online.org
Postadresse:
Redaktion Osteuropa
Schaperstraße 30
10719 Berlin

EUROKAUKASIA: Feinbilder im Kontext politischer Radikalisierung

Liebe EuroKaukAsia- Freundinnen und Freunde,

im Rahmen des vom BMFSFJ geförderten Programms „VIELFALT TUT GUT. Jugend für Vielfalt, Toleranz und Demokratie" führt der Europäische Kultur- und Bildungsverein „Eurokaukasia e.V." in Zusammenarbeit dem Verein des Umsiedlermuseums Linstow e.V. vom 13. - 15. März 2009 die 4. Wissenschaftliche Jahrestagung in der Bildungsscheune des Wolhynier Umsiedlermuseums in Linstow (M-V) zum Thema „Feinbilder im Kontext politischer Radikalisierung“ durch.

Einen ersten Schwerpunkt bilden Vorträge und Diskussionen zu Einzelthemen:

- Von der Stereotypenbildung bis zur Entstehung von Feindbildern: Fallstudien Deutschland, Kaukasus, andere Regionen zum Vergleich,
- Feindbilder und ihre Widerspiegelung in Medien, Kunst, Literatur, Schulbücher etc.,
- Entstehung von Konflikten, Methoden der Deeskalation von Konflikten einschließlich Behandlung des Themas im Unterricht und des Abbaus von Feindbildern;
- Zivile Aktivitäten zum Abbau von Feindbildern (z.B. Vorstellung von Beispielen).

Für die Themenkomplexe können noch bis zum 01. März 2009 Diskussionsbeiträge angemeldet werden. Reise- und Unterkunftskosten von Referenten werden erstattet. Während der Mahlzeiten sind die Teilnehmer unsere Gäste.

Alle Interessenten sind herzlich eingeladen und Gäste auch zu Einzelveranstaltungsthemen immer willkommen. Bei Übernachtungswünschen bitten wir auch hier um eine Anmeldung bis zum 1. März 2009, die Kosten müssen selbst getragen werden. – Bitte nutzen Sie nach Möglichkeit dazu das angefügte Anmeldeformular.


Das ausführliche Programm wird noch bekannt gegeben.

Rückfragen unter:
02224 –9018776 oder: 01737351991 (Dr. Mirzayev)

Mit freundlichen Grüßen
Ihr EuroKaukAsia Verein

PAPER: Good Taxation and the new concept for the income and profit taxation in Georgia

Lizenz

Bitte beziehen Sie sich beim Zitieren dieses Dokumentes immer auf folgende
URN: urn:nbn:de:kobv:517-opus-27610
URL: http://opus.kobv.de/ubp/volltexte/2009/2761/

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Khokrishvili, Elguja

Good Taxation und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien

Good Taxation and the new concept for the income and profit taxation in Georgia

pdf-Format:

Dokument 1.pdf (2.170 KB) (SHA-1:34d43aa9e94b17808764ea467455907464cec8e1)

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Kurzfassung auf Deutsch

Die Umsetzung theoretisch fundierter Besteuerungsprinzipien in die Praxis hat seit längerer Zeit einen prominenten Platz in der finanzwissenschaftlichen Forschung. Dabei besteht kein Zweifel, dass es ein größeres Interesse daran gibt, nicht nur theoretisch fundierte Prinzipien abzuleiten, sondern diese auch auf ihre Anwendbarkeit zu prüfen. Dieses Interesse an der optimalen Ausgestaltung eines Steuersystems in der Praxis wurde mit dem Zusammenbruch der sozialistischen Planwirtschaften in den 1990er Jahren nochmals verstärkt.
Im Rahmen dieser umfassenden Transfromationsprozesse ist es unabdingbar, dass die Wirtschaftsentwicklung über ein leistungsfähiges Steuersystem finanziert wird. Die zu erhebenden Steuern haben einen unmittelbaren Einfluss auf die ökonomischen Entscheidungen wie beispielweise in Form eines Konsumverzichts. Darüber hinaus entstehen Zusatzlasten der Besteuerung (excess burden), wenn vergleichbare ökonomische Aktivitäten unterschiedlich besteuert werden und damit etwa der Konsum bestimmter Güter, eine bestimmte Investitionsart oder der Einsatz eines bestimmten Produktionsfaktors diskriminiert wird. Aus den Substitutionseffekten, die durch die Veränderungen der relativen Preise hervorgerufen werden, resultieren letztendlich über die Zahllast hinausgehende Nutzenverluste bei den Wirtschafts-subjekten. Dadurch werden die ökonomischen Konsum-/Sparentscheidungen verzerrt (Besteuerung der Kapitaleinkommen), das Leistungsangebot vermindert (Besteuerung der Arbeitseinkommen), Produktionsfaktoren umgelenkt oder Investitions- und Finanzierungsentscheidungen verzerrt (Unternehmensteuer). Somit kann durch Steuern bzw. durch ihre unangemessene Ausgestaltung ein gesamtwirtschaftlicher Effizienzverlust verursacht werden.
Gerade in Transformationsländern wie Georgien war mit Beginn der Transformationsphase de facto kein steuerpolitisches Know-how vorhanden, so dass eine enorme Nachfrage nach Beratung bestand und letztendlich der größte Teil der verabschiedeten Steuerreformen ein Ergebnis externer Beratung war. Ein erstes Ziel der Arbeit ist die Erstellung einer theoretischen Basis, um die einzelnen Steuerreformphasen besser zu verstehen. Ein zweites Ziel liegt in die Ableitung eines theoretisch fundierten Referenzrahmens (Benchmark) für die Beurteilung des Status quo sowie der Ausgestaltung der Einkommens- und Gewinn-besteuerung in Georgien. Die Ableitung von Benchmarks gilt dabei als ein eigenständiges Ziel wissenschaftlicher Forschung. Im Rahmen dieser Arbeit dienen die Benchmarks jedoch als Beurteilungsmaßstab für die Evaluation der Steuerreformen in Georgien sowie für die Evaluation des hier erarbeiteten konkreten Reformvorschlags. Ein drittes Ziel der vorliegenden Arbeit ist also in der konzeptionellen Ausgestaltung der Einkommens- und Gewinnbesteuerung in Georgien und deren konsequenten Ausrichtung an einem international anerkannten lebenszeitlichen bzw. konsumorientierten Leitbild der Besteuerung zu sehen.
Im Rahmen dieser Arbeit wurde ein Entwurf für eine integrierte Einkommens- und Gewinnsteuer (Einfachsteuer) entwickelt, der den lokalen gesellschaftlichen Gegebenheiten optimal angepasst ist. Bei der Ausarbeitung eines entsprechenden Konzeptes für Georgien war zu berücksichtigen, dass die Effizienz reduzierenden Allokationsverzerrungen in diesen Systemen minimiert und die Belastung der Löhne und Gewinne durch Steuern auf ein angemessenes Niveau begrenzt werden sollten, um negative Anreizwirkungen in Bezug auf das Wirtschaftswachstum so gering wie möglich zu halten. Neben einer integrierten Einkommens- und Gewinnbesteuerung spielten dabei eine einheitliche Gewinnermittlung für Unternehmen (modifiziertes Kassenprinzip) sowie eine am Kassenprinzip orientierte Mehrwertsteuer eine besondere Rolle. Einkommen- und Mehrwertsteuerentwürfe erfüllen alle Neutralitätskriterien (Neutralität der intertemporalen Konsum- und Ersparnisbildung, Rechtsformneutralität, Investitionsneutralität in Bezug auf Human- und Sachkapital, Finanzierungsneutralität sowie Inflationsneutralität). Nach der Definition der Bemessungsgrundlagen für die Einzelsteuern und deren Anpassung an georgische Gegebenheiten war es notwendig, die technischen Einzelheiten für die Steuerverwaltung (Durchführungs-verordnungen) und teilweise die zugehörigen Steuerformulare zu entwickeln. Diese müssen alle not-wendigen Variablen der Veranlagungsverfahren erfassen und eindeutige Identi-fikationsmöglichkeiten für die Haushalte und Unternehmen bieten, was eine wichtige Rolle für die spätere Mikrosimulation spielt. Die gewonnenen Erkenntnisse dieser Arbeit sollen die politischen Entscheidungsträger bei der Auswahl eines geeigneten Reformvorschlages für das Einkommensteuergesetz unterstützen.

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Kurzfassung auf Englisch

An efficient tax system is essential for the functioning of a market economy. The implementation of an effective tax system will help the countries in transition to build a sustainable market economy and achieve prosperity. After 90 years of soviet hegemony large economic, political and social changes were made in former Soviet Union countries to support the transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The advantages of a consumption based tax system are based on the elimination of ineffective elements existing in the traditional tax system of Western countries and on the reduction of incorrect allocation effects of resources provoked by it. Income taxes distort the spend/save decision, leading taxpayers to prefer current over future consumption. Consumption taxes are thought not to have this effect. This suggests that a consumption based tax system is closer to the policy makers' notion of a fair and efficient system of capital income taxation and, hence, probably a better candidate for a tax reform in transformation countries than competing reform strategies. Stable economic growth is the essential basis for a country's successful transformation to a market economy. According to the varieties of taxes and their administration, Georgia more or less adopted the tax systems existing in Western countries. It becomes obvious that the chance of developing a rational, sustainable and adjusted tax system for transition countries was missed. A good portion of the tax reform process in Georgia has been carried out without an explicit evaluation of how well the different proposals would perform against standard objectives including revenue performance, economic neutrality, tax burden distribution, simplicity and administrative feasibility. Short-changing the preparation stage inevitably led to a continuous ad hoc patching of the system, creating confusion among tax administrators and taxpayers alike and creating uncertainty for domestic and national investors.
The analysis of the tax reform are based on these basic criteria, according to which some taxes are especially deemed to be more expedient in a democratic and legal state. The following corresponds with the concept of an adequate tax system for a market economy: correspondence with the market economy's conditions, free of inflation effects, easily to administer and fair taxation. Especially for Georgia, a tax system is desirable, which will work successfully by taking into consideration the small resources of taxpayers and the administration.
Some major distortionary effects of the Georgian income tax system can be easily replaced through minor reforms, which would turn it into a consumption-based income tax system. Unfortunately, the public discussion of the Georgian tax system has a rather different focus. As economists, we must keep in mind that taxpayers ask for low taxes (for themselves) but they do not care about neutral taxes. A neutral tax system is a typical public good. Apart from some strange economists, nobody will miss it. But society pays a price for a non-neutral tax system in form of less growth and a distorted industry structure.

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more to Elguja Khokrishvili

CONFERENCE: A Sociology for Media Society, 11.-14.06.09, International Institute of Sociology, Eriwan

Vom 11.-14. Juni 09 findet auf dem World Congress des International Institute of Sociology (IIS) 2009 in Eriwan/Yerevan ein Panel zum Thema “A Sociology for Media Society” statt. Gesucht werden theoretische Entwürfe sowie emprische Befunde zum Konzept “Mediengesellschaft”; die Konferenzsprache ist Englisch.

Die Deadline für englischsprachige Extended Abstracts oder Full Papers ist der 28. Februar.

Bitte per Email an marian.adolf@zeppelin-university.de

A Sociology for Media Society, 11.-14.06.09, International Institute of Sociology, Eriwan

CALL FOR PAPERS: Central Eurasian Studies Society Tenth Annual Conference (2009)

October 8-11, 2009
University of Toronto, Canada

Deadline for submission of panel/paper proposals: February 1, 2009.


The Central Eurasian Studies Society (CESS) invites panel and paper proposals for the Tenth Annual CESS Conference, October 8-11, 2009, in Toronto, Canada. The event will be held at The University of Toronto, hosted by the Centre for European, Russian, and Eurasian Studies (Munk Centre for International Studies). Panels begin Friday morning, October 8, and continue through mid-day on Sunday, October 11.

Panel and paper topics relating to all aspects of humanities and social science scholarship on Central Eurasia are welcome. The geographic domain of Central Eurasia extends from the Black Sea and Iranian Plateau to Mongolia and Siberia, including the Caucasus, Crimea, Middle Volga, Afghanistan, Tibet, and Central and Inner Asia. Practitioners and scholars in all humanities and social science disciplines with an interest in Central Eurasia are encouraged to participate. This year, due to the increased opportunity for scholars from Iran to obtain visas to the host country, we especially encourage proposals that touch on Iran in the broader context of Central Eurasia.

The program will feature approximately 45 panels and there will also be a supplementary program including a welcome reception on Thursday, a conference dinner and a keynote speaker.

Deadline for submission of panel/paper proposals: February 1, 2009.

For complete details, please see the complete Call for Papers on the CESS website.

Registration information

The registration fees covers a welcome reception on Thursday and the conference dinner on Friday. The deadline for pre-registration payment (required for all presenters) is August 1.

Fees for 2009 are as follows:

Regular fee members:
$80US / $100CAD
$120US / $160CAD

Reduced fee members**:
$40US/ $50 CAD
$60US / $80CAD

Non-members:
$140US / $180CAD
$180US / $235CAD

* "Regular fee members" are those who have paid their annual dues at
$50US.
** "Reduced fee members" are those who qualify and have paid for
membership
at reduced fees ($0-$20US).

Panel participants may submit the registration fee at the same time as submitting their proposal form, or at any time before the pre- registration deadline of August 1. We accept payment by

1) cash (Canadian or U.S.; only at the conference),
2) check or money order (Canadian or U.S.),
3) credit card (see the Credit Card Payment Form
(http://www.units.muohio.edu/cess/utilities/ccard.php)

All payments are in US$. Check and money order payments should be mailed to: Central Eurasian Studies Society, Havighurst Center, Harrison Hall, Miami University, Oxford, Ohio 45056, USA. Please consult the CESS Membership Form for full details on methods of payment.

NOTE: CESS does not have funds to support the costs of conference participation, and does not waive the conference fee for participants who cannot afford it. Participants must obtain their own funding -- from personal resources, their own institutions, or grant-giving organizations which provide conference travel grants. Some further information about possible sources is available on the conference website.

Further Information

Full information about CESS 2009 in Toronto, Canada may be found on the conference webpages:

* University of Toronto CESS Conference Home
* CESS Secretariat Main Conference Page

Virtually all questions about the conference can be answered by consulting the above-mentioned webpages. If you don't have web access, or if you don't find the answer to your questions there, you can contact the conference organizers by e-mail at cess@muohio.edu

We hope you will be able to join us in Toronto.

Laura Adams
Victoria Clement

CESS Conference Committee Co-chairs

Central Eurasian Studies Society
Miami University
www.units.muohio.edu/cess

NEWS: Georgia News Digest 09-02-08 (pdf)

click on the headline

A service of the Georgian Foundation for Strategic and International Studies

Attached PDF file easily navigable with Bookmarks pane
Archives and associated files at groups.google.com/group/genewsfiles (from February 2008) and groups.google.com/group/genews (before February 2008)

Today's digest is in these sections:
Official statements, interviews, and press conferences
Major news reports
Other news items
International response
Opinion and analysis

Jonathan Kulick, Ph.D., Director of Studies, Georgian Foundation for Strategic and International Studies, 3a Chitadze, Tbilisi 0108, Georgia (Republic), jonathan.kulick@gfsis.org, office: +995 32 47 35 55, mobile: +995 95 33 33 40, USA voicemail: 310.928.6814

NEWS: Georgia News Digest 09-01-08 (pdf)

click on the headline

A service of the Georgian Foundation for Strategic and International Studies

Attached PDF file easily navigable with Bookmarks pane
Archives and associated files at groups.google.com/group/genewsfiles (from February 2008) and groups.google.com/group/genews (before February 2008)

Today's digest is in these sections:
Official statements, interviews, and press conferences
Major news reports
Other news items
International response
Opinion and analysis

Jonathan Kulick, Ph.D., Director of Studies, Georgian Foundation for Strategic and International Studies, 3a Chitadze, Tbilisi 0108, Georgia (Republic), jonathan.kulick@gfsis.org, office: +995 32 47 35 55, mobile: +995 95 33 33 40, USA voicemail: 310.928.6814

NEWS: Georgia News Digest 08-05-08 (pdf)

click on the headline
A service of the Georgian Foundation for Strategic and International Studies

Attached PDF file easily navigable with Bookmarks pane
Archives and associated files at groups.google.com/group/genewsfiles (from February 2008) and groups.google.com/group/genews (before February 2008)

Foreign relations and conflicts
1. Estonia calls for EU peacekeepers in Georgia's breakaway regions
2. The Caucasian conflict in the context of world politics
3. U.S. mediating missions in South Caucasus can provoke escalation of conflicts
4. There is a very high probability of a war, and soon
5. GUAM: A new chance for regional peace initiatives
6. Georgia to work out plan on peaceful settlement of conflicts by September
7. Government sets up body to work on conflict settlement initiative
8. Georgia on the 56th position among failed states
South Ossetia
9. S. Ossetia says Georgia covering up military losses
10. Traffic police post comes under fire in South Ossetia
11. Georgia denies its prepares armed operation against South Ossetia
12. video: Locals flee South Ossetian bloodshed
13. North Ossetia evacuates children from South Ossetia
14. Official slams "hysterical" evacuation of children from South Ossetia
15. Second group of refugees arrives from South Ossetia
16. Tensions flare over breakaway South Ossetia
17. South Ossetia teeters on the brink of war
18. Moscow orchestrates war scare in South Ossetia
19. Situation is calm in S. Ossetia
20. Moscow accuses Tbilisi of ‘disproportionate force’ in S.Ossetia
21. Talk of war gets louder in Georgia's 'bloody little chessboard' of South Ossetia
22. Life in the war zone: “Do Ossetian and Georgian mothers cry differently?!”
23. Georgia, South Ossetia rule out talks on defusing rising tensions
24. Threat of Georgian-Ossetian hostilities real
25. Separatist KGB warns of Georgian terror threat in South Ossetia
26. Leader of Georgian separatist region meets delegation from Russia
27. Separatist leader threatens Georgia with "resolute measures"
28. Senior Russian MP calls for tougher stance from peacekeepers in South Ossetia
29. Rebel region blames USA, Ukraine for helping Georgia in sniper warfare
30. Defence minister denies Ukraine sold sniper rifles to Georgia illegally
31. Russian paratroopers can help peacekeepers in S Ossetia if need be
32. People constantly detained when conflict situation escalates in South Ossetia”
33. Tbilisi-held areas hit worse than separatists in shoot-out
34. Separatist regime slammed for its policy
35. "Volunteers" from Russia coming to breakaway Georgian region
36. Diplomat to visit Russia shortly to discuss S Ossetian conflict
37. Russian, U.S. diplomats discuss S. Ossetia
38. State Department regular news briefing [excerpt]
39. What is Temur Iakobashvili offering to Tskhinvali?
40. South-Ossetian leader says Georgia wants to exclude Russia from talks process
41. No Ossetian negotiation without Russia
42. Russia warns Georgia over breakaway province
43. Russian colonel excludes any connection
Abkhazia
44. paper: Identities, interests and the resolution of the Abkhaz conflict
45. UN blames Georgians for Khurcha incident
46. Separatist announce state of emergency
47. Soft annexation of Abkhazia is the greatest legacy of Putin to his successor: Interview with Thomas de Waal
48. Abkhaz flip-flop on Georgian IDPs reflects leadership split
49. Georgia keeps Abkhazia talks on agenda, despite Russia’s stalling tactics
50. Abkhaz conflict is no longer frozen
51. Tbilisi to table ‘comprehensive’ Abkhaz plan in September
52. Abkhazia evades Berlin meeting, no answer on conflict resolution
53. Separatist leader rejects idea of international force in Georgia
54. Abkhazia says Georgian side reading to unleash hostilities
55. Minister blames "biased stance" on South Ossetia for Abkhaz boycott of UN talks
56. There are no rich oligarchs in the USA buying up Abkhaz beaches
57. Separatist ban teaching in Georgian in Gali
58. Separatists deny forcing Georgians in Gali to take Abkhaz passports
59. video: Abkhazian war orphan’s two families
Business and economics
60. Staff changes in Economy Development Ministry to start from September
61. Number of Georgian banks, created with foreign participation, reached 14 in the first half of 2008
62. As of 1 July, the amount of deposits with commercial banks of Georgia totaled gel 3,0 billion
63. As of the end of June, credit portfolio of commercial banks of Georgia exceeded gel 5,4 billion
64. Banks toughen up credit policy, hike interest rates
65. High inflation dominates increased budget revenues
66. Bank of Georgia receives loan for program expansion
67. EBRD extends credit line to Georgia’s TBC Bank
68. Tbilisi to get new multi-function complex
69. Female-focused fitness franchise to hit Tbilisi
70. Miss World Georgian contestant revealed
71. Number of floors reduced by movement “Do not Wreck” near Freedom Square
72. Developing outer Avlabari district to preserve current, historical layout
Media
73. Journalist from radio “Tavisufleba” will represent media freedom in “Democracy Development Fund”
74. Radio Imedi regional correspondent marginalized before expiration of contract
75. Radio Liberty broadcast restricted in run-up to Adjara Supreme Council elections
76. Journalist assaulted in Sighnaghi District Board of Administration
77. Couldn’t imagined restrictions on the freedom of speech would affect student-news
78. Courier changes, Prime Time returns: Viewers prepare for new and improved TV show selection
79. Georgian TV channels’ rating for June 2008
80. Shalva Ramishvili to lodge complaint against Permanent Commission of Penitentiary Department
Politics
81. “All in Georgia are Mikhail Saakashvili’s prisoners” – one way or another
82. Coalition “For Our Rights” protests arrest of Arnold Benidze, Labor Party member
83. Labors demand their party member's release
84. Pre-election promises on pardons unfulfilled but government reelected anyway
85. Patarkatsishvili’s double life entangles wives in legal battle for estate
Misc.
86. Appeal to international community with respect to the recent events in Akhalkalaki
87. Patriarchate denies religious discrimination in Georgia
88. MP insulted so-called Russian “sect” for not being “ethnic Georgians”
89. Will mother of two children stare over court’s verdict in Gurjaani District?
90. No verdicts of acquittal contradicts UN protected rights of children
91. Mother of nine prefers food for children, not “violets” on Mother’s Day
92. Court ordered school director to issue public information
93. Seven teachers dismissed without justification in Tbilisi
94. Monitoring commissions continue as conditions worsen in Georgian prisons
95. Physically disabled prisoner denied inhalator and walking stick in jail
96. Prisoner hunger striking in Zugdidi Prison # 4 over death of patient
97. Arrests in Akhalkalaki municipality continue
98. Cancer patient starts hunger-strike in front of the Georgian Ministry of Health
99. Socially excluded persons complain about Kakheti agency for social subsidies

Jonathan Kulick, Ph.D., Director of Studies, Georgian Foundation for Strategic and International Studies, 3a Chitadze, Tbilisi 0108, Georgia (Republic), jonathan.kulick@gfsis.org, office: +995 32 47 35 55, mobile: +995 95 33 33 40, USA voicemail: 310.928.6814

NEWS: Georgia News Digest 07-25-08

A service of the Georgian Foundation for Strategic and International Studies

Attached PDF file easily navigable with Bookmarks pane
Archives and associated files at groups.google.com/group/genewsfiles (from February 2008) and groups.google.com/group/genews (before February 2008)

Russia relations and conflicts
1. report: Georgia and Russia: A further deterioration in relations
2. A little bit louder and a little bit worse
3. We made mistakes and we will answer for them before divine justice
4. Conflict mediation faces hurdles
5. Disputes clearer as details on German peace plan emerge
6. Refugees' return "principal part" of Abkhazia peace plan
7. MPs assess Russian minister's statement
8. Georgia should give up part of Abkhazia
9. Tbilisi shall take precautions and retain Upper Abkhazia
10. U.S. diplomats to visit Abkhazia on July 25
11. U.S. official to visit Tbilisi, Sokhumi
12. U.S. in drive for Georgia-Abkhazia peace talks
13. Saakashvili says Russia's actions "thwarted" tourist season in Abkhazia
14. Sergey Bagapsh calls upon Abkhazian media to actively cover 1992-1993 Abkhazian war chronicles
15. Russian railway troops to quit Abkhazia in August
16. Tskhinvali insists on talks in frames of JCC
17. Sanakoyev head says Tbilisi "forces" may have tried to kill him
18. Georgians block road to South Ossetian capital, demand detainee's release
19. Head of OSCE Mission to Georgia visited Tskhinvali
Politics and government
20. Saakashvili hails regional railway project at ceremony in Turkey
21. Attacks against Baku-Tbilisi-Kars railway possible
22. Georgian army grows as threats increase
23. Ally of fugitive Georgian ex-defence minister requests asylum in France
24. Kvitsiani does not want more enemies
25. Diaspora Ministry to assess Georgian emigration issues
26. Public Defender’s human rights report critical of majority government
27. Administration of “Kakhetis Energodistributsia” stand accused of abusing power
Misc.
28. A new processing industry in west Georgia
29. How to punish illegal operators in conflict zones?
30. Swoop on Georgian gas and oil prospect
31. Honey production is serious business, Georgian beekeepers say
32. Journalist assaulted in the building of Sighnagi Administrative Board
33. Regional journalist receives death threat
34. Radio Hereti to air radio-version of the television movie produced by the opposition
35. paper: Art Nouveau healthy buildings in Tbilisi
36. Turkey a prime spot for Georgian holidaymakers
37. Bus burned on Melikishvili Avenue
38. Iakob Gogebashvili starts school building
39. Ethnic groups in Georgia #19 – Lithuanians
40. Peace marathon to support Georgian Olympiads
41. What the term ‘market’ actually means

Jonathan Kulick, Ph.D., Director of Studies, Georgian Foundation for Strategic and International Studies, 3a Chitadze, Tbilisi 0108, Georgia (Republic), jonathan.kulick@gfsis.org, office: +995 32 47 35 55, mobile: +995 95 33 33 40, USA voicemail: 310.928.6814