საგადასახადო პოლიტიკის მაკროეკონომიკური ასპექტები

Issues related to the improvement of the tax system are the most important economic development policies of all countries. Only in the form of a tax system that is compatible with modern and contemporary socio-economic conditions will the country's economic growth, sustainable economic development, production development and social problems facing the country be possible. It is well known that the economic basis for the formulation and development of the state is financial resources, which are mainly formed through the payment of taxes and their state budget. The proper and effective functioning of the country's economic system depends largely on the state's tax policy and the proper functioning of the tax system. Taxes are a tool for the economy to influence the economy.
Issues related to improving the tax system have always been and will remain a key issue in the country's economic policy. Determining the amount of taxes, its types, taking into account the socio-economic conditions, fairness and efficiency of the country, has been the subject of alltime well-known thinkers.
Theoretical discussion and study of the nature and origin of taxes, its types and elements, as well as the role and functions of taxes in the country's economy. Identifying, defining and analyzing the macroeconomic aspects of tax policy.Identifying the current state and problems of the tax system in Georgia, implementing tax legislation on business conduct, examining the taxpayer's attitude to the tax system in the country and developing suggestions and recommendations for its improvement.
Define directions for effective functioning of the tax system and share international experience with national features.Determine the key directions for improving the tax system in light of the current state of the tax system analysis, identifying problems and challenges.