საგადასახადო პოლიტიკის ზეგავლენა მაკროეკონომიკურ მაჩვენებლებზე

Georgia’s social-economic development strategy "Georgia 2020" is based on three basic principles, the highest priority is an effective and rapid economic growth, which will be, oriented on the development of the real economy and will help solve the economic problems the country is facing, such as unemployment and poverty. Rapid and steady economic growth is achieved only with an adequate tax policy. Consequently, the efficiency of tax policy and its implementation is always an actual topic in macroeconomic policy of a country.
Considering Georgia’s specific economic situation main purpose of this paper is to outline the leverages and mechanisms of tax policy, which are influencing macroeconomic indicators. The object of the research is the tax policy of Georgia over the last few years, and the subject is the research is the activities implemented within the framework of this policy, which are aimed at the stability and efficiency of the country’s economy.
The focus is on the difference between the expected and actual results of profit tax reform and its impact on taxation in Georgia. The work is unique: analysis between Estonian model of profit and Georgian taxation, its impact on direct foreign investments in recent years. Results of the above mentioned research can be summarized as follows: Georgian taxation system is stable and competitive, structural changes in certain taxes (excluding VAT) have long-term impact. Moving onto the Estonian model will drastically improve the long-term economic situation in Georgia.