The main stakeholders involved in the process are:

Parliament of Georgia:
-   Vepkhvadze Levan - MP, Deputy Chairman of Parliament;
-    Melikishvili Zurab - MP, Chairman of Budget and Finance Committee;
-    Balavadze Vakhtang- MP,Deputy Chairman of Budget and Finance Committee;
-    Chakhvadze Guram - MP, Deputy Chairman of Budget and Finance Committee;
-    Charkviani Teimuraz - MP, Member of Sector Economy and Economic Policy Committee;
-    Darchiashvili David - MP, Chairman of European Integration Committee;
-    Godabrelidze Giorgi - MP, Member of European Integration Committee;
-    Kavtaradze Irakli - MP, Deputy Chairman of Foreign Relations Committee;
-    Tordia Lasha - MP, Deputy Chairman of Legal Issues Committee;

Parliamentary Committees:
-    Budget and Finance Committee;
-    Sector Economy and Economic Policy Committee;
-    Committee on  European Integration;
-    Budget office;

Government of Georgia:
-    Ministry of Finance of Georgia;
-    Government’s Parliamentary Secretary;

Non-governmental Organizations:
-    Gutidze, Damenia, Chantladze Solutions;
-    Georgian Federation of Professional Accountants and Auditors;
-    Civil movement “Solidarity”;
-    UK-Georgia Professional Network (UGPN);
-    “Ernst & Young”;
-    American Chamber of Commerce (AMCHAM);
-    EU-Georgia Business Council (EUGBC);
-    International Finance Corporation (IFC);
-    Tax Administration Reform Project;