საქართველოს საგადასახადო სისტემის გენეზისი: არსებული რეალობა და პერსპექტივები

The tax system of Georgia has been constantly changing since independence and is still experiencing changes. The aim of the presented master’s thesis is to describe the genesis of tax system of Georgia, analysis of existing reality and perspectives. The work outlines the period of development of the tax system from the extraction of independence, analyzes the Estonian tax model in Estonia, relation of foreign investments and development of innovative technologies and Georgian reality of the Estonian model, also discussed the Scandinavian model as an alternative to the Estonian model and the parallels with the reality in Georgia.
Today Georgia faces many challenges, the most important of which is socio-economic problems. In the process of their solving, the tax system has one of the most important roles. Today in Georgia, despite many criticisms, the idea of the Estonian model is considered as an effective means of attracting direct foreign investments and business development. However, in terms of low economic growth and FDI reduction the idea of estonian model is under the question. That is why it is necessary to revise existing development vector and search for other alternatives, the most interesting of them is Scandinavian economic model.