საქართველოს საგადასახადო სისტემის თავისებურებანი

Classical and modern theories of taxation and economics, Georgian and foreign scientist-economists`works regarding to tax issues, official documents, the Tax Code of Georgia and normative acts, instructions of the Ministry of Finance of Georgia, analysis of last ten years state budget income of Georgia, significance of specific taxation in budget income are used in this Thesis.
Tax system is an inseparable part of efficient functioning of a state. In any economic relationships, tax system provides the state with financial resources. It should be noted that the major part of budget income of the country is filled by taxes and taxes represent the base for country`s economy. Therefore, if the country would like to be sustainable and independent economically, it should provide the formation of “strong” tax system.