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TAXES – ACCORDING TO FAIRNESS, UTILITY OR SOLVENCY? / გადასახადები - სამართლიანობის, სარგებლიანობის თუ გადახდისუნარიანობის მიხედვით?

ONISE MIRTSKHULAVA / ონისე მირცხულავა

Doctoral of Georgian Technical University / საქართველოს ტექნიკური უნიევრსიტეტის დოქტორანტი

Abstract

In the article - "Taxes - in terms of fairness, utility or solvency?" – it is discussed about the tax regime used in Georgia, which, despite many changes, has not become a stimulus for business development yet. The author notes that neither the preferential taxation of micro and small enterprises nor the Estonian model of taxation has caused a "Boom" of business prosperity in Georgia.

According to the author of the article, Georgia should immediately implement a progressive regime of taxation, ie taxation according to the solvency of the taxpayer. It will be fair and beneficial to the country's budget.

Keywords: taxes; justice; usefulness; solvency. / გადასახადები; სამართლიანობა; სარგებლიანობა; გადახდის¬უანრიანობა.

Referances:

  1. Business Sector in Georgia. Statistical publication. Tb., 2021.
  2. Bakradze T. The tax system of Georgia and the main directions of its improvement, journal: "Social Economy". # 2. 2012.
  3. Chitanava N., Takalandze L. Social economy, formation and development. part 1. Tbilisi, 2008.
  4. Bukia I. Small Business Support Tax Policy in Georgia. Journal: "Economy and Business". # 1. 2019.
  5. Tax Code of Georgia. Tbilisi, 2005.
  6. Tax relief or public deception? Newspaper “ Kviris Palitra". January 4-10. 2007.
  7. Bolkvadze B. For the issue of the relationship between traditional and Estonian models of taxation. journal: "Economy and Business". # 2. 2018.
  8. Supporting the Development of More Effective Tax Systems, Report G-20. 2019.
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The New Economist N3-4, (2021), Vol 16, Issue 3

3-4 2021 1 gv..jpg
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Published Date:

11/01/2022

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