საქართველოს სახელმწიფო ბიუჯეტის საგადასახადო შემოსავლების ფორმირების სრულყოფის გზები

In Georgia budget sphere the problems accumulated over the years have been exacerbated by modern economic challenges. From this point of view, one of the most important tasks of our country is the preservation of the stability of the country's economy and the future prospects of its development. The state budget is the main instrument for mobilizing financial resources of the country, on which the efficient functioning of the entire budget system is dependent on. In recent times in Georgia, it has become quite difficult to form a budget system that ensures full implementation of the tasks imposed on it. These and other similar problems have caused my interest in this issue and made me choose my master’s paper topic: "The ways of improving Georgia state budget tax revenues formation". In this paper, I have analyzed the general taxes of Georgia - direct and indirect, dynamics of their performance in recent years. I have also discussed the performance of the 2018 and 2019 budget, changes and their impact on the budget system. The paper also analyzes the structure and classification of budget revenues and expenditures, their performance, budget deficit and also the dynamics of the public debt in recent years.I have also analyzed tax rates in different countries of Europe and their comparison to Georgia's indicators.