Copernican Journal of Finance & Accounting (Jun 2017)
LEGAL REGULATION OF TOURISM BUSINESS IN GEORGIA
Abstract
Research objective: Georgia, as a country favorable for tourism, can offer the various types of tourism products and therefore, is presented as an attractive country for travelers. The research aims: to analyze tourism business legal framework in Georgia, the basic laws and regulations, evaluate the tourism industry in the context of current legal environment and offer the recommendations for stimulating and supporting legal reforms. The theoretical and methodological basis of the study: We will discuss tourism business in Georgia in the regulatory legislative framework, including the Law of Georgia “Tourism Law” (1997), the Law of Georgia “On Resorts and Resort Sanitary Protection Zones” (1998), the Civil Code of Georgia (tourist services: Articles 657–667), The Tax Code (regulates the activities of the tourism industry), The Law of the Free Tourist Zone Development and several other government orders and the commands of the Ministryof Economy and Sustainable Development. The research results will summarize Georgia’s tourism industry regulatory legal framework for its positive and negative sides, the issues, which remain beyond the legal regulation and offer various recommendations, which, with its practical meaning, will be essential for tourism policy makers, local and international tourism agents. In addition, it is important to analyze the national legislation and to fill the EU-Georgia Association Agreement within the framework of the harmonization of the laws effective.
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