საგადასახადო სისტემის ქართული მოდელი და საგადასახადო პოლიტიკის ძირითადი პრიორიტეტები

The development of the national economic system of Georgia greatly depends on the improvementof state tax policy and the functioning of the tax system. The main goal of tax policy is the formation of budget revenues and creationof attractive tax environment for business.
Master’s thesis research aims to analyze the Georgian model of tax system and setting the ways to improve it.
The main tasks of the research are: Critical understanding of the current tax system, tax structure and basic principles; Defining main priorities of Georgian tax system and improvementof the tax policy,considering experience ofEU countries and national peculiarities.
The research object is the tax system and tax policy of Georgia. The subject of research is to reveal positive and negative sides of the Georgian model of tax system.
Scientific news of theresearch:The results of the tax system and tax policy reform are assessed, proposalsare developed for the further optimization of taxes, simplification of tax administration, creation of conditions for the development of small and medium business, harmonization of tax policy with EU tax legislation.