მოგების გადასახადი და აუდიტი

The work “Peculiarities of Profit taxation in the tax system of Georgia” is done by Kakha Abashidze in order to gain the Academic degree of Bachelor in Finance and Banking. In the work the definition, purpose and types of taxes, including the income tax, its share in tax liabilities, the object of taxing a legal entity with the profit tax, taxable base, rates, the peculiarities of fulfillment of tax liabilities, also, the peculiarities of Profit taxation since January 1, 2017 based on so called “Estonian model” and its formal basis, procedural sequence, assessment of factual circumstances are discussed as the main key issues.
The work was aimed at studying the theoretical-methodological foundations of the peculiarities of the taxation with profit tax in the tax system of Georgia at the relevant level of the search quality, also the work was aimed at presenting the problematic issues related to the topic in tax and financial terms and forming the author's opinions on them.
In conclusion, the work shares the idea that according to the current tax legislation, in most cases the fulfillment of the tax liabilities is related to a difficult as well as strict respionsibility for the taxpayer. Consequently, in order to prevent violations, it is necessary to have a thorough knowledge of the peculiarities of the rule of taxation and accounting, and the further improvement and simplification of the norms. It is suggested that the procedures need to be approximated to the international standards.