Summary

There was an unified tax system in the former Soviet Union. After the collapse of the Soviet Union and the establishment of independent states on its base, the specific tax system was established in each country. The relevant specific laws have been adopted, which have been subject to frequent changes. The point is that in the Post-Soviet period many countries have suffered a severe shortage of finances. Deficit overcoming process was largely depended on effective tax policy. It should be facilitated on the one hand for entrepreneurship development and on the other hand to mobilize funds in the budget. Successful solving of the both tasks required a difficult and long term process. The changes in the tax policy were preceded by their scientific understanding. The weakness of the state has not promoted mobilization of taxes. As a result, there was a lot of mistakes and there was "hidden taxes". The role of an international financial organization in rectifying the case was important, but not decisive. Tax revenues in the Post-Soviet countries are generally characterized by a tendency of growth, but many of them have big differences in the GDP per share (%), which often indicates the tendencies of avoiding taxes. Analysis reveals that: Share in percentages of taxes in the the world's total GDP % is stable; Estonia and Georgia have the highest rates among Post-Soviet countries, Kazakhstan, Russia and Belarus have much less, but Tajikistan, Uzbekistan and Turkmenistan are not listed in the World’s Bank data base; The share of taxes in GDP in Georgia (%) is in the first place among the nearest neighboring countries, the main part of the budget revenue is taxes, the largest share of which is the income tax of VAT and individuals.