გადასახადები სოციალური პრობლემების დაძლევის გზაზე

The political, economic or social development path of Georgia is difficult and contradictory not only from the perspective of the past, but also today in the late 20s and early 30s of the 21st century. The hope, that the 21st century would be less problematic on the way to rebuilding the country was not justified, many new challenges emerged, which the country’s population did not expect. A lot of social problems have arisen, leading to poverty in the country, and it is our duty to each of us to avoid it.
The work aims to represent one of the ways of tackling social problems with the help of regulating taxes, as the main lever among the levers available to the government. For this purporse, the paper presents a discussion of the origins of taxes and their necessity, the tax system and policy of Georgia are discussed, its role in the socio-political growth of the country is substantiated, problems of tax evasion and collection, tax simplification and preferences are discussed, also a new concept in the form of environmental tax and its importance, as one of the social problems of the environmental protection and possible ways to reduce unemployment and poverty in Georgia, affected by today's pandemic are presented. There are the opinions and conclusions made by the author of the thesis, not only from the perspective of a master's degree applicant, but also as a worker with practical experience in a given field.