Taxation, Georgia-Style

Yesterday I gave a lecture on taxation (I'm against it) to students in the country of Georgia, which prompted my friend and Georgian liberal activist Gia Jandieri to point out an interesting clause in the Tax Code of Georgia. Article 6 states:

As provided by this Code, a tax is a mandatory, unconditional cash payment to the state, autonomous republics of Abkhazia and Osetia and local budgets of Georgia, which shall be paid by a taxpayer, having a mandatory, non-quid-pro-quo and gratuitous nature of payment.

In other words, the state takes but owes nothing in return. This of course is true in every state. But in Georgia, the rulers at least honest are enough to say so.

P.S.: I should point out that we had students from Georgia, Armenia, and Azerbaijan. It was a great group.