Abstract

It is widely known that the study of the problems of the tax system is of special importance and is a topical issue of all time in the effective functioning of the society and the state.

Studying and investigating the problems in the tax system and then looking for ways to solve these problems was important in the post-Soviet period, then it became more relevant in the conditions of the coronavirus (COVID-19) pandemic, and the need to solve it became even more relevant and important in the post-pandemic period. Since the pandemic, which lasted for quite a long time, caused great damage not only to Georgia, but also to the world economy as a whole.

Based on the above, in the post-pandemic period, it is especially relevant to develop a perspective view of the tax system and ways to improve this system, for which undoubtedly great importance is attached, on the one hand, to the development of ways to improve the tax system in the direction of solving the problem of economic efficiency, and on the other hand, to the development of ways to improve the tax system in terms of the social effectiveness of the market economy in the direction of solving the problem. Because the existing tax system still cannot ensure the creation of proper conditions for the development of entrepreneurship, it does not meet the requirements of establishing civilized market relations, and it requires further improvement.

Key words: tax system, post-pandemic period, tax code.