Mechanism for improving tax control in the development of small and medium sized business

It is impossible to have the stabilized development of the business without the state regulations. It is possible to achieve the positive impact on the economy, with the state regulation, which will guarantee the stable development of the country and the advancement of the economy in the long term period, which is characterized by the raise in the economic parameters and the improvement of the life expectancy in regard of citizens.
In order to have complete grounds of State protection interests created and have the rights of tax-payers protected, it is essential to have the clarification of nature of the taxation control and underline the methods and ways of solving the problems connected with it. The aim of the paper is to study the types of tax administration and taxation control existing in the country, present problematic issues and search for their solution.
Taxation control system is very exquisite and modernized in Georgia. Therefore, for the development of the State and to keep the stability and improve the financial-economic situation, the proper functioning of the taxation control system and search of the development of this particular system should be prioritized.