მოგების გადასახადის ესტონური მოდელის არსი და მნიშვნელობა საქართველოში

Actuality of Master’s thesis. The main goal of the current tax system is to provide the state
with financial resources. Most of Georgia’s budget revenues (approximately 92%) come from tax
revenues annualy. Therefore, the correct definition of tax policy and good tax administration
are of great importance in the budget process and the policy of the country.
Among the reforms carried out in Georgias’s transitional economy creating the Estonian model
is one of the most important areas ot taxation. The tax model of Estonian was introduced into
the tax system from January 1, 2017 and is aimed at promoting economic growth through the
xpansion of business reinvestment opportunities under the appropriate tax administration.
Due to the fact the income tax is the main tax for business, since it mainly depends on it, on the
compliance with tax legislation, it is important to identify key aspects of the analysis
The aim of the thesis. Master's thesis is to improve the income tax mechanism.
Master's thesis subject and object. Master's thesis research is the country's tax system, and the
Master's thesis research subject is the taxation of the income tax mechanism.