მოგების გადასახადის როლი ბიზნესის განვითარებაში, პრობლემები და მათი გადაჭრის გზები

Taxes are a kind of leverage for the state to regulate economic processes, through which not only is it regulated, but it is also one of the most important sources of budget revenue. Trough the latter, various sectors are financed and functioned effectively. One of the most important places in the overall state taxes is the profit tax, as the representative of each business sector aims to make some profit from their economic activities and to distribute or reinvest the profits received. The purpose of the profit tax is to stimulate the business sector to make a rational decision:
A) Pay taxes and withdraw dividends from their company;
B) Reinvest, develop their businesses and therefore will not have to pay taxes. (We will discuss this issue in more detail in this paper).
However, the subject of discussion is the profit tax as well as all other tax rates, the optimal level of cargo, and so on. The tax system is flexible according to the conditions in the country, so over time it undergoes some changes that serve to better adjust the taxes to the economic situation of the country, as well as to maintain the multi-purpose nature of the tax system: On the one hand, it should have the function of filling the budget and on the other hand, it should be a supportive mechanism for more effective stimulation.
The aim of this master's thesis is to consider profit tax, its importance and role for business development, incentive methods, benefits, as well as to learn more deeply about the differences between the old profit tax and new Estonian model, which were introduced in Georgia on January 1, 2017.