საერთო-სახელმწიფოებრივი გადასახადები, როგორც ეკონომიკის რეგულირების ბერკეტი

Common-state taxes are the economic basis of the state, without which its existence is not possible. Imposition of taxes and establishment of a tax system related to the formation of the state, Because the performance of the tasks and responsibilities of the country requires the collection of financial resources, Therefore, it became necessary to develop appropriate mechanisms.
The aim of the paper is to highlight the role of general state taxes for the functioning of the state, economic, social and political development, Assess the state of the existing tax system and the factors affecting it. The object of research is the tax system in the world and in Georgia, its policies, functions and dynamics of tax revenues in recent years. The subject of research is the directions of tax reform planning and measures to improve the tax sector in the country.
The paper mainly focuses on the essence of tax revenue, its composition, the necessary conditions for the formation of the tax environment. The relationship between the government and business entities is discussed. Based on the available materials, we can say that the level of tax revenues, the principles of taxes show the economic policy of the country, stability, and the prospect of economic growth. Georgias entrepreneurial development especially needs a flexible tax system and maximum facilitative tax rates, As well as the most sophisticated mechanisms for their removal and budgeting, such a reform will increase the countrys investment attractiveness in the international arena. More attracted investment is a way for the country to be able to develop and improve the social situation of the population.