პირდაპირი და ირიბი გადასახადები, მათი როლი საბიუჯეტო შემოსავლების ფორმირებაში

Actuality of master’s thesis: Taxes, which are payed to the budget form an important financial recourse, that represent the fundaments of state functioning. So, we can confidently say, that none of the states can exist without taxes. Taxes have always been attracting mankind’s attention, there are many far-famed directories and books about their essence and importance, also nowadays there are many significant changes in this field. The issues concerning taxes are the basic theme of country’s economic policy. Every country’s government tries to create such a tax system, which can easily overcome the rapidly changing economic environment and respond to the country’s goals and tasks.
The goal and tasks of the Master's thesis. The goal of the Master's Thesis is to present existing taxes in Georgia, to explain and separate direct and indirect taxes as well as to reflect their change over the last few years.
Master's thesis subject of research. The subject of the Master's thesis’ research is direct and indirect taxes in Georgia, their essence, elements, importance in budget revenues and dynamics in 2011-2018.
We will also find important changes that are implemented in the tax system.
Structure of master’s thesis: The master's thesis includes an introduction, three chapters which include three subdivisions. The work is accompanied by a conclusion and a list of used literature.