კონფერენცია

∘ Ketevan Kokaia ∘
Georgian Tax System and Trends of Development

ANNOTATION

In the work «Georgian Tax System and Trends of Development» is reviewed the history of origin of taxes, tax system creation and development . Tax system and tax policy of Georgia, the main characteristics of Georgian tax system and the trends of its development are analyzed as well.

Tax is an obligatory, unconditional monetary contribution in the budget of a country, which is paid by a taxpayer, based on mandatory non-equivalent and non-reimbursable nature of payment.

Types of payments are common – government and local taxes.

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	∘ Ketevan Kokaia ∘ Georgian Tax System and Trends of Development ANNOTATION In the work «Georgian Tax System and Trends of Development» is reviewed the history of origin of taxes, tax system creation and development . Tax system and tax policy of Georgia, the main characteristics of Georgian tax system and the trends of its development are analyzed as well. Tax is an obligatory, unconditional monetary contribution in the budget of a country, which is paid by a taxpayer, based on mandatory non-equivalent and non-reimbursable nature of payment. Types of payments are common – government and local taxes.