Budget receipts methodology

Amounts for 2005–2025 come from Form No. 1’s consolidated column. The ten categories for 2004 come from the consolidated-budget table in the Ministry of Finance’s annual execution report.

The 2004 report provides consolidated-budget revenue and grants in full, but not a comparable amount for the increase in liabilities. The 2004 total therefore contains ten official categories; the increase in liabilities is published neither as zero nor as an estimate. The source table excludes social contributions of budgetary organisations, and the source does not establish exact scope comparability with Form No. 1 for 2005–2025. Other taxes for 2004 are the remainder of the official tax total of 1,811,195,900 GEL after deducting six categories, including property tax of 29,107,500 GEL: 459,781,200 GEL. This remainder includes the source’s other taxes, tax revenue of special state funds and all other remaining tax components.

The data reflects cash execution. Planned columns in the source are not published in the public panel.

When planned and actual values exist for the same category and year, the actual value is used publicly.

Each annual panel for 2005–2025 uses the same official State Treasury form for annual consolidated-budget receipts.

The sources use old 12-digit codes, old 8-digit codes, GFS codes without dots and modern dotted GFS codes. Each has a strict mapping.

Adjustment entries can be negative. The negative other-tax values for 2019 and 2020 are preserved unchanged from the source.

Within the consolidated budget, a grant from one level of government to another is not new revenue. Row 1.3.3 is therefore deducted from 1.3; its absence is accepted only after reconciling the child rows.

In modern years, the internal government row 1.4.1.1.3 is deducted from 1.4 other revenue so that consolidation does not count the same amount twice.

Official flows 31 and 32 are summed in `revenue.asset_decrease`; the increase in liabilities remains separate.

The balance under code 41 is a stock, not a flow received during the year. It is read and retained for checks, but excluded from the published receipts total.

The published row is used unchanged in the modern dotted-code period, including negative adjustments.

Six named taxes are deducted from the official tax total. The resulting seven tax categories therefore match the official total exactly.

Old block 01 rows outside the six named taxes are summed, and their components are retained in the provenance record.