კონფერენცია

∘ Onise Mirtskhulava ∘
PRINCIPLES FOR THE FORMATION OF A FAIR AND EFFICIENT TAX SYSTEM IN THE COUNTRY

Summary

The development, implementation and implementation of the correct tax policy is one of the main priorities of state policy. At the expense of the resources generated by the tax system, the budget is formed and the state functions, followed by the country's development and economic progress. Therefore, developing the right policy, monitoring it and analyzing problems will allow us to create a coherent system. To implement an effective economic policy, the state must formulate a unified tax policy, analyze the problems arising in it and adjust the results. Only with a well-functioning and orderly system is it possible to achieve sustainable economic development, economic growth and the solution of acute social problems.

The definition of taxes, their size and control over them in terms of fairness and efficiency have been the subject of controversy among famous thinkers since ancient times. It is the prerogative of every country to create a flexible and efficient tax system that easily adapts to the rapidly changing economic conditions of the twenty-first century.

Ivane Javakhishvili Tbilisi State University Paata Gugushvili Institute of Economics International Scientific C O N F E R E N C E S "ECONOMY – XXI CENTURY"

E ISSN 2587 - 4691	∘ Onise Mirtskhulava ∘ PRINCIPLES FOR THE FORMATION OF A FAIR AND EFFICIENT TAX SYSTEM IN THE COUNTRY Summary The development, implementation and implementation of the correct tax policy is one of the main priorities of state policy. At the expense of the resources generated by the tax system, the budget is formed and the state functions, followed by the country's development and economic progress. Therefore, developing the right policy, monitoring it and analyzing problems will allow us to create a coherent system. To implement an effective economic policy, the state must formulate a unified tax policy, analyze the problems arising in it and adjust the results. Only with a well-functioning and orderly system is it possible to achieve sustainable economic development, economic growth and the solution of acute social problems. The definition of taxes, their size and control over them in terms of fairness and efficiency have been the subject of controversy among famous thinkers since ancient times. It is the prerogative of every country to create a flexible and efficient tax system that easily adapts to the rapidly changing economic conditions of the twenty-first century.