საგადასახადო სისტემის როლი სიღარიბის დაძლევაში

It is essential for Georgia’s economic growth its tax system to be in compliance with the reality and state's long-term strategic goals. It is necessary state’s tax policy to stand on the scientific basis and practical examples, existing in history. Current social problems in state create additional challenges for defining the tax policy. Expenses, that are essential to implement social programs as well as to create a steady state economy, which is able to function effectively in the healthy environment, depend on the properly working tax system. This issue causes the actuality of the topic in today’s reality.
The aim of the work is to study the current tax system, the way of its creation and formation, those gaps and challenges it faces to, to analyze the strong points of the system and plan the ways of development. Essential issue is the unequal distribution of the state incomes. According to Gini coefficient Georgia has one of the top positions in the region due to inequality of income distribution. The difference in economic characteristics between Tbilisi and Georgia’s other regions stays challenging. To solve this issue it is needed to study the scientific theories and opinions related to the creation and administration of tax system and to summarize them with the existing successful models.
The attempt of developing the tax system existing in Georgia and actuality of this topic is confirmed with the works and publications by the World Bank, Georgian government and scientists. Acknowledged tax policy, that is in compliance with the state’s strategic goals, is essential, but not enough, to overcome poverty. Designing such policy, together with other economic tools, gives possibility to decrease poverty and create fairer ways to distribute incomes among population.