დამატებული ღირებულების გადასახადის ადმინისტრირების სრულყოფის პერსპექტივები საქართველოში

Topic of master’s thesis is “Improvement Prospects Of Value Added Tax's (VAT) Administration In Georgia”. Generally, management of taxes is the field, which needs constant perfecting, forasmuch correct and purposeful tax system is the guarantee of economic progress of a country. In this point of view, the basic tax which is the basic “core”, mobilized on the basis of tax contribution in budget, may be separated. On the basis of studies and analysis, the aim of thesis is to elaborate further perfecting recommendations of using mechanisms, action principle and methodic of current Georgian tax law and non-direct tax such as VAT, taking scientific content of VAT and foreign and national experience into account.