კონფერენცია

∘ Giorgi Asatiani ∘
SCIENTISTS AND PRACTITIONERS SHOULD CREATE TAX LEGISLATION

Summary

In the article - "Scientists and practitioners of tax legislation have to be created" - reviewed the studies in the tax theory, their plus-minus and recognition-notifications.

It is exemplified in the context of Georgian scientists - V.Papava, I.Ananiashvili, D. Kbiladze, V.Ramishvili, L. Dgebuadze and others, in the context of the study of foreign research, namely A. Lafer Research, and its own ideas.

In the article, the conclusion is that the Georgian tax legislation does not change frequently, it is necessary to work with the team of authoritative, highly professional scientists and practitioners working in this field to establish the Georgian reality.

Key words: bills; payment system; Tax burden; Lapar's curve; tax legislation

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	∘ Giorgi Asatiani ∘ SCIENTISTS AND PRACTITIONERS SHOULD CREATE TAX LEGISLATION Summary In the article - "Scientists and practitioners of tax legislation have to be created" - reviewed the studies in the tax theory, their plus-minus and recognition-notifications. It is exemplified in the context of Georgian scientists - V.Papava, I.Ananiashvili, D. Kbiladze, V.Ramishvili, L. Dgebuadze and others, in the context of the study of foreign research, namely A. Lafer Research, and its own ideas. In the article, the conclusion is that the Georgian tax legislation does not change frequently, it is necessary to work with the team of authoritative, highly professional scientists and practitioners working in this field to establish the Georgian reality. Key words: bills; payment system; Tax burden; Lapar's curve; tax legislation