Kaleidoscopic changes in taxation legislation

All businessmen around the world complain about the taxation system, so do Georgian businessmen. But this is not a complaint about the taxation system as such as it is about the speed of how often radical systems are introducing changes in the tax code. In 2012 in the first half of the year, around 100 amendments were introduced to the taxation code. The changes are continuing at such a speed that taxpayers very often cannot follow them and only realize the changes after he/she is forced to pay the penalties. Different small changes are being introduced and businessmen as well as the population are practically unable to follow all those changes. Businessmen complain that such rapid changes in the tax code damages business. Because of this, no long-term planning is possible. There is not a determined certain time limit for the current taxation code so that everybody will know that at a certain time of the year there will be amendments introduced into tax code.