მოგების გადასახადის აღრიცხვისა და ანალიზის აქტუალური საკითხები საანალიზო საწარმოების მაგალითზე

The importance of the present work: Proper and objective accounting of profit tax is
important for analyzing the financial results of enterprises as well as the state budget. This issue
has become particularly relevant in Georgia since the new model of profit tax accounting has
been introduced in the country, the approaches of which differ from the international accounting
standards.
The purpose of this study is to examine the impact of the new regulations on the magnitude
of expected income tax expense, investment return and ultimate economic growth and
unemployment reduction in the country.
The object of the study is three joint stock companies registered in Georgia: JSC Silknet, JSC
Georgian Railway and JSC Telasi.
Research Findings: Some conclusions and recommendations have been developed to
eliminate the shortcomings of this reform and further sophisticate the existing accounting
techniques.