Bond Market And Its Importance
Journal: Innovative Economics and Management (Vol.IV, No. 2)Publication Date: 2017-05-30
Authors : MARIAM IASHAGASHVILI;
Page : 143-149
Keywords : Capital Market; Securities Market; Bond; Foreign Direct Investment; Employment.;
Abstract
At present, the largest part of the financial sector is held by the commercial banks. The role of the capital markets is modest. For the development of the capital market it is essential to make legislative amendments, to improve many regulatory or legislative acts and to comply with the international practices. In this regard, the most important is to review and improve the tax code, since a lot of vague and ambiguous records in the tax code need to be specified, to become more simple and understandable to the reader. The current approach to the taxation regime shall be changed and the burden shall lay on the net investment income instead of transactions. This does not meant to provide tax privileges, but to provide a fair and economic growth-oriented approach.
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Last modified: 2018-05-21 16:13:00