The impact of the tax environment on the activities of international companies in Georgia

The development of the country's economic system in most cases depends on sound tax policy and a well-functioning tax system. The goal of Georgia's tax policy is to form the revenue side of the budget and create an attractive tax environment for international and local businesses. The paper discusses all the components through which the business environment is formed. Among these components, the most important is the tax environment, the simplicity of which and the small number of taxes and low rates make the country attractive to international organizations, whose activities increase the country's prosperity. The paper discusses the tax policies of different countries and it is clear that there are obvious differences between the types of taxes and their rates. Which is determined by the specifics of the economies of the countries, the state of the budget and the different level of development. Georgia's tax environment is very liberal and simple, due to low taxes, low rates, simplified and understandable tax code and various reforms or incentives implemented by the government, including the Estonian model and 4 free industrial zones.