გადასახადების ადმინისტრირების ძირითადი ასპექტები საქართველოში და სხვა ქვეყნებში

As you know, one of the most important issues for any country is the administration of taxes. The urgency of this problem stems from the proper and effective functioning of the state. Because, it is fundamental to the socio-economic growth of the country and the development of the country in general.
The main goal of tax administration is to create an attractive and favorable tax environment for the private sector and foreign investment, as well as for starting and developing a business. To this end, the problems identified in the tax administration process are simplicated by tax administration, harmonization of tax legislation with EU legislation, and refinement of tax legislation.
It is a great challenge for all countries to create and operate a tax system that is maxmally tailored to the interests of taxpayers. This is one of the most effective subjects in the economic processes in the country. That is why tax administration has always been a topic of discussion for economic scientists, business associations and taxpayers directly.
Every country needs to create an optimal tax system that will have multiple goals and will be tailored not only to budget formation of tax legislation, but also to the interests of business and taxpayers.
The purpose of the master's aim is to understand the role of taxes for the socio-economic development of the country, the history of its origin from ancient times to the present and how it functions in Georgia. This paper describes many of the reasons why taxes have become one of the essential elements for the country. Originally where it became necessary to create and formulate a tax, also how and with what people from the old period paid their taxes, and what was the name of this taxes. As well as the it’s interesting the structure of the tax, was it necessary to pay and what kind of role it played in the country’s economic issues. In addition, the paper discusses the Soviet tax system, as well as the aftermath issues from Georgia's independence. And the most important part is the period after 2004, when a number of reforms were implemented to improve the tax system in force at that time.
Not surprice, that the taxes play an important role in stabilization for the country's economy. Without its existence, it is impossible to manage the country and their function, because of it through the taxes wich we pay to the government, we receive many important social or infrastructural conditions. Clearly this means that the taxes we pay will be return indirectly to all taxpayers.
In addition, the most important part of the paper is tax policy in Georgia and in other countries. What kind of tax policy exists, whether it is liberal and whether it is tailored to the interests of taxpayers. For this purpose, the paper discusses the information on the administration of taxes in different countries, how foreign citizens pay their taxes and how optimal is it. Also, which country has the highest taxes and what conditions are created for it.
One of the main and important issues of the paper is the tax system of Georgia set by "Estonian model", which is also called the preferential model, because it has a great advantage over other tax systems and is maximally tailored to the interests of taxpayers. Why it became necessary to introduce this model in our country and how it works today.