დამატებული ღირებულების გადასახადის ადმინისტრირების საკითხები

Tax law is one of the key components for supporting legal environment for entrepreneurial activities. In order to establish such an environment, it is necessary that Georgian tax law would to offer fair and foreseeable conditions for taxpayers. The development of Georgian tax law shows that the legislator, as a rule, seeks to guide by this noble purpose. However, taxes are a strict political instrument in all countries, and they act in many ways, both in terms of individual and living standards. Taxes are primarily influenced by supply and demand. There are taxes, the severity of which falls on the only customers. This is VAT (Value Added Tax), which I will discuss in sub chapters. There is no doubt about the fact that the taxes should harm the society as less as possible. And his gravity should be fairly distributed; however, these two reasons are often contradictory. Many tax laws increase efficiency and reduce justice, or vice versa.
In order for the state to function properly and fulfill its duties, taxes are the only means. Generally successful is the country that will be able to introduce such taxes whose negative impact on the economy will be minimal. It is noteworthy that VAT existence in the country's tax system is one of the obligatory prerequisites for entry into the EU. The biggest reform that has been implemented in the field of taxation throughout the EU is the introduction of joint legislation on VAT and excise taxes. At present, EU member states are obliged to provide goods services and impose a minimum 15% of the value-added tax on imports from non-EU countries.
It is noteworthy that the main document of the World Trade Organization on trade and tariffs of 1949 pays special attention to VAT issues.
The World Trade Organization prohibits member states from exempting profits (income) from taxes. In addition, the World Trade Organization directly provides for the possibility of VAT returns for exporters and is absolutely acceptable for the issue.
When determining VAT payers it is necessary to distinguish between legal and economic taxpayers of tax. A legal taxpayer is the person who is entitled to pay the tax in the budget in accordance with the law. The economic taxpayer is the ultimate consumer of goods or services which pay the burden of taxes in the form of part of the goods (services) supplied.
The VAT taxable base is a new part of the value of goods (services) that has been arisen at the next stage of its movement.
VAT calculation rules can be based on the additive method, indirect additive method, direct deduction method or indirect deduction method. Since different methods can be used to calculate taxes, the value of the VAT calculation is determined by the legislation.
The most usable method is the method of counting the invoices. It is particularly "transparent" for inspection and allows the use of differential tax rates. This method is used in Georgia.