არაპირდაპირი გადასახადების აღრიცხვა და აუდიტი

Taxes are the economic basis of any state, They represent the country's main budget –and the source of budget revenues.
Classification of taxes in the tax system of Georgia is carried out by different marks. Taxes are divided into direct and indirect taxes.
The purpose of the work is to study theoretical and methodological basis of peculiarities of taxation of indirect taxes in the Georgian tax system, In the tax and financial terms, to present the problematic issues related to the topic, to develop the author's opinions on them.
In conclusion, the paper concludes that the indirect taxes do not have an alternative, they play a decisive role in the country's revenue budget, It’s expedient to improve the terms and conditions of taxation of indirect taxes in the tax system of Georgia, It is necessary to improve and simplify the norms, taking into account the taxation and accounting characteristics. It is suggested that the procedures need to be approximated to international standards.