საქართველოს საგადასახადო სისტემისა და საგადასახადო პოლიტიკის სრულყოფის გზები თანამედროვე ეტაპზე

Tax system and tax policy are an integral part of the effectiveness of state functioning, which indicates the effectiveness of social contracts between the state and the tax subjects. Effective tax policy and tax administration are a vital promotion of sustainable economic growth and sustainable development of the country in short-term, medium-term and long-term plans. The study aims to present the achievements of the tax system and the development of the declaration of independence to the present day, however, imply the problems and shortcomings, which still characterizes the current tax system in Georgia, while the task of modern conditions of taxation systems Emmy The Main priorities. The subject of research is the problems related to the improvement of tax system, and the objective is the tax policy of Georgia.
The concept of tax policy and criteria for the tax system system paradigm of the tax system, success achieved through the reforms implemented in the tax system, as well as the shortcomings and shortcomings are proposed; In order to improve the investment environment, proposals have been developed.