კონფერენცია

∘ Tamar Zirakashvili ∘
THE PRINCIPLES AND APPROACHES OF A SYSTEM OF THE FORMATION OF DEVELOPMENT OF TAX RELATIONS

Summary

By changing tax rates, the state creates additional stimulus, financial flows and for the works and services for individual elements of flows of goods. The tax rate system performs the state regulator's function and is always getting difficult and differentiating.

Banks are actively using taxes to reduce the budget deficits. At that time most of these facilities either belonged to banks, or were used for their purposes or expenditures on financing with the obligations of funded organizations.

Tax exemptions on the activities of commercial banks must be precisely understood as the results of these factors may be different, and sometimes contradictory, in long-term and short-term periods. In the implementation of tax exemptions we should come out from the priorities of the state and economics, particularly from the banks.

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	∘ Tamar Zirakashvili ∘ THE PRINCIPLES AND APPROACHES OF A SYSTEM OF THE FORMATION OF DEVELOPMENT OF TAX RELATIONS Summary By changing tax rates, the state creates additional stimulus, financial flows and for the works and services for individual elements of flows of goods. The tax rate system performs the state regulator's function and is always getting difficult and differentiating. Banks are actively using taxes to reduce the budget deficits. At that time most of these facilities either belonged to banks, or were used for their purposes or expenditures on financing with the obligations of funded organizations. Tax exemptions on the activities of commercial banks must be precisely understood as the results of these factors may be different, and sometimes contradictory, in long-term and short-term periods. In the implementation of tax exemptions we should come out from the priorities of the state and economics, particularly from the banks.