Taxation is fundamental to the formation of the state and by it In terms of service delivery, but for the country it’s been years it was the biggest problem during the year. “Before the Rose Revolution” taxes Evasion of payment, leading to the weakness and corruption of the state Expressed, seriously hindered the provision of services. Political will and, in particular, the new Tax Code. The introduction caused a fundamental change in the tax landscape.

Reduction of the Taxes

Taxes were reduced, procedural issues were regulated, corruption Eliminated and code enforcement significantly improved. This state Reflected in the massive increase in revenue. However, several major problems remain. Tax authorities, improvements However, they are not effective and cannot use the existing audit mechanisms and Appropriate risk methods for selecting businesses for tax audits in the process. With the waste of administrative resources, this is important the error reminds us of an unpleasant experience.

The Legal Solutions

By the Financial Police Abuse of power by President’s administration in the early years of coming to the head of the state, he appeared in business really remains a fact even today. The main reason for this is budget there is a shortage, but also noteworthy are the political calculations where the tax the audit, as one expert noted, serves as a political baton. The government has acknowledged that low taxes help boost the economy.

• However, fiscal instruments did not fit into other areas of state policy. Extremely liberal economic forecast, tax the system was not used for individual sectors and regions for new jobs to create. Unlike other countries, this system was not implemented used to address issues of need for the community, For example, overcoming poverty, urban renewal and decentralization to carry out reforms.
• Finally, the tax system is a mirror of the country; Georgian tax system Strong progress if its weaknesses reflect as the country in the last 6 years the progress made over time, as well as the need to continue reforms.

The tax system reviewer this report for several reasons we represent. It’s an embryonic state, as well as many successes if The disputed action indicates the necessity of the tax system Objective assessment, which includes a description of its development process, the system Reviewing successes and weaknesses and speaking out against it Analyze critical opinions or dithyrambs voiced for him. The tax system, despite its dryness and useless technical aspects, it is extremely important. According to one of the assessments, “None of the state policies the issue is not as important as the structure and level of taxes”. this Two factors determine an important state for society It also affects the funding opportunities and size of the programs Economic growth and development, poverty level, consumption level, etc., on decisions of economic or social nature. Obviously the use of the income tax calculator comes into much use there.

Conclusion

If we rely on the observation of Joseph Schumpeter, “the budget is the state skeleton that has been stripped of all tempting ideology”. Wider On the whole, the tax system provides a unique way to learn about those dynamics. Which shapes the state and shapes it? Today in the state-political course determinant contributes to the formation Ideas such as equality and justice, economic growth and Development, efficiency, economic and social interests, including Capital and labor resources. Except that the tax system is shining brightly the relationship of political forces, he also has a lot to say about the state on opportunities and its formation.