THE TENDENCIES OF THE TAX SYSTEM DEVELOPMENT IN GEORGIA
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 5
Abstract
The economy of the country greatly depends on the properly adopted and developed tax policy and tax system in order to achieve successful functioning and efficiency. The tax system generally always meets the certain tasks standing on the several stages of its development. This is expressed in the necessity of mobilizing all the government revenues in order to absorb debts. Only in the case of formation of the tax system which would fully correspond the social-economic issues it will become possible to achieve the stable development of the economy, industrial progress and improvement of the existing social problems. Usually, in all the countries, the principles of the tax system constructing are defined by the constitution and the tax code of the country which means that fulfilling the financial tasks standing before the state needs in its turn a flexible tax system.
Authors and Affiliations
D. Sh. Bidzinashvili, N. K. Tavzarashvili
Keywords
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