საგადასახადო პოლიტიკის მაკროეკონომიკური ზეგავლენა

After gaining independence, Georgia has carried out significant economic reforms in terms of
fiscal stimulus and economic development. The tax burden and the volume of taxes have been
substantially reduced.
As a result of these reforms, it became possible to achieve significant economic growth, as well
as a liberal tax image, which was created in the eyes of investors. The future economic policy is
based on three core principles. The most important is to ensure rapid and effective economic
growth focused on the development of the real (manufacturing) sector of the economy, which
will help solve the country's economic problem, create jobs, and alleviate poverty. The
existence of optimal and effective tax policy is crucial for the rapid development of the
economy to maintain budget stability and at the same time improve the tax environment for
businesses. The purpose of the thesis is to discuss the theoretical, methodological, practical, and
applied principles of tax policy, to analyze its impact on economic growth and sustainable
development. Analysis of the path taken by Georgia since the creation of the tax system,
significant achievements, and several shortcomings that should be rectified.
The thesis aims to present the levers and mechanisms of tax policy in Georgia, through which
they affect macroeconomic indicators. The paper focuses on the problems related to the
entrepreneurial and investment environment, which can be eliminated by improving the tax
system, which will promote sustainable economic development and minimize economic
fluctuations. Also, significant attention is paid to the Estonian model, its results and analysis in
Georgia, Which aims to accelerate economic growth and create favorable conditions for
business start-ups and development.