Summary 

Reforming tax system on the ecological basis adds a new function to it – an instrument of environmental protection. In this case, socio-economic role of taxation is being raised in the state economics. It corrects undesirable manufacturing methods and reduces the scale of ecologically-risky products. For Georgia it is essential to have ecological taxes, as long as it’s a global trend and introducing such regulations will be beneficial not only on theoretical, but also on practical levels.

On the next phase of tax system reformation, it is indispensable to allot and identify taxes that should become ecological ones; to implement environmental policy more effectively; to elaborate new policy about spending tax income on “ecologization” and considering modern global tendencies of tax system convergence.

Georgian taxation system development should include ecologization and should declare taxes as a vital instrument regarding ecological policy. All of this requires creating and implementing methods and tactics, that are crucial regarding realization of taxation function, which is directed towards environmental protection and maintaining public health. Everything stated above has a vital role for the state on socio-economic levels.