საქართველოში არაპირდაპირი გადასახადებიდან მიღებული შემოსავლის სტრუქტურა და დინამიკა

Actuality of topic: Significant part of budget revenues of Georgia takes taxes, latest mentioned considered as an Indirect taxes . On the one hand, economic structure and due to the necessity of increasing socio-economic and other obligations and projects financing , on the other hand, the focus of modern Georgian state incomes. Fiscal loading is done on indirect taxes. Therefore, taxation system of indirect taxes requires a thorough study of theoretical and practical development and in the way of mobilization of funds in the government state budget. Currently, quantity of indirect taxes are about 1.5 times higher than direct taxes.
Aim of study: Taxation of Indirect taxes, their scientific content and taking into consideration the experience of overseas and national practice, study and analysis of current tax legislation and practical results of indirect taxes.Indirect Tax Taxation Problems in Georgia is discussed existing value added taxes, excise and import tax example.