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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.

Introduction

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.
  9. Viera Bestvinova, Financial and Tax Management in Small and Medium Sized Industrial Enterprises. 2012.
  10. Khalkhelauri Kh. The Results of profit tax reform in Georgia. GTU Conference Proceedings. V. 2. 2021.
  11. Chkhaidze I. Improving the budget-tax system. Tbilisi, 2013.

References

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The New Economist N3-4, (2021), Vol 16, Issue 3

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Published Date:

11/01/2022

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