მოგების გადასახადის რეფორმა და რეინვესტირების სტიმულები კომპანიებში

Profit tax reform can be considered as one of the ways to solve the problems state face, such
as unemployment and low level of production. It is also relevant for the business sector as the
reduced taxation is important factor for their decision-making
The income tax impact on companies through incentivize investments through tax breaks on
reinvested profit to the extent that it allows us to evaluate the advantages and disadvantages of the
reform, its impact on companies of different size and working in the field. We develop some
recommendations for further improvement of the profit taxation to improve its effectiveness
The present paper refers to profit tax reform, which has inured from January 2017 and analysesits impact on business sector and on the one hand on macroeconomic indicators as well.
In this paper it is discussed the essence and importance of tax system in general and concretefor Georgia; is analysed the essence of the reform and its analogue the Estonian model, that thereform is based on; are estimated prospective reform results, especially on companies re-investmentindicators; are compared different macroeconomic indicators of Georgia and Estonia, based on theresults there are different assumptions and the conclusion made. There is also anaysed the result ofthe taxation reform on the macroeconomic indicators. In addition to this there was conducted the
survey of financial sector to get their opinion on the results of the reform.