Organic Law of Georgia on Economic Freedom (No. 4979-ES of 2011) Pays/Territoire Géorgie Type du document Législation Date 2011 (2011) Source FAO, FAOLEX Source d'origine 010100000.04.001.016021 Sujet Agriculture et développement rural, Général Mot clé Droits de propriété Droits de l'homme Gouvernance Taxe/impôt Participation du public Mesures financières agricoles Commerce intérieur Aire géographique Asie, Mer Noire, Europe de l'Est, Europe, Europe et Asie Centrale, Asie Occidentale Résumé This Organic Law provides for economic freedom. It states that under the Constitution of Georgia and this Law, the citizens of Georgia shall establish guarantees of economic rights and freedoms for the present and the next generations. Economic rights and freedoms are human rights and freedoms that can only be limited according to the rules and within the limits established by the Constitution and laws of Georgia. The state guarantees economic rights and freedoms that are to become the basis of the development of society, the welfare of the people and the long term, stable growth of the economy. Freedom is a basic principle of economic policy that is expressed in reduced government, responsible macroeconomic policy and low taxes. From the date this Law enters into force: (a) the introduction of a new type of national tax, except for excise tax, or the introduction of an increase in the upper margin of the rate according to the type of national tax, except for excise tax, shall be permissible only through a referendum. Only the Government of Georgia shall have the right to initiate the calling of a referendum; and (b) the introduction or modification of a tax that is an alternative to an existing tax or replaces it without increasing the tax burden shall not be considered as the introduction of a new type of national tax or as an increase in the upper margin of the rate. The modification of the rate of tax according to the tax type within the existing marginal rate shall not be considered as the introduction of a new type of national tax or as an increase in the upper margin of the rate either. The Organic Law also provides for the maximum limits of macroeconomic parameters, budget universality principle, and free movement of capital. Texte intégral Géorgien/Anglais Site web matsne.gov.ge