საქართველოს საბიუჯეტო შემოსულობების სტრუქტურა და დინამიკა

First of all, a state budget is the main way of implementation of fiscal policy, mobilization of state financial resources. At the same time, It also is the main base of the state financial recourses and mainly taxes creat it’s formation. Therefore, It’s very important an effective tax policy to shape it with a right direction and it will maximally reduce the riks of increasing economical crisis in the country.
Budget system is considered as the most important leverage of economical management of the country. Via the leverage the state accomplishes a regulation of the economic.
Accordingly, it is the most important task to protection its pormation and function with the shape and direction, by which it provides to achieve the economical plans and goals efficiently.
As existence of the state itself means that it is entitled to have a lot of obligations and functions and it need material providing – budget revenues. Therefore, It’s important to revise the budget revenus based on datas of the last years and also to discuss the dynamic and structure of budget revenues during this period.
It is evaluated a positive influence of reforms, reduction of the tax rates and tax liberalization and their connection to with progressive tendention of incomes from taxes in the last years, with economical growth and GDP, stimulation of investors and development of attraction of the country.