Doctor of Economics, Professor, Dean of the Faculty of Business and Social Sciences of Sokhumi State University. Chairman of the Business Administration Dissertation Board.

He was born on March 3, 1962. He Graduated from Faculty of Economics of the State University of Abkhazia. He has published more than 70 scientific papers in Georgian and foreign languages.

His scientific activities are: Accounting, auditing, taxation.

EKONOMISTI The international scientific and analytical, reviewed, printing and electronic journal of Paata Gugushvili Institute of Economics of Ivane Javakhishvili Tbilisi State University

DOI: 10.36172/EKONOMISTI E ISSN 2346-8432 Print ISSN 1987-6890	Doctor of Economics, Professor, Dean of the Faculty of Business and Social Sciences of Sokhumi State University. Chairman of the Business Administration Dissertation Board. He was born on March 3, 1962. He Graduated from Faculty of Economics of the State University of Abkhazia. He has published more than 70 scientific papers in Georgian and foreign languages. His scientific activities are: Accounting, auditing, taxation.