Problems of Tax Administration and its Impact on Budget Revenues
The topic under study is of crucial importance, especially for developing countries. The aim of the present paper is to study the problems in revenue administration in terms of tax revenue in Georgia and analyze foreign experience in that respect. The main question arises here - What kind of tax rates should be implemented to be able to perform both functions of the fiscal and stimulating one. Liberal method of revenue seems an attractive one for taxpayers. According to the economic situation in Georgia, the best solution is to use the liberal method. This will help business to develop and people to find jobs. Taxation system will also benefit from that. Tax rate in Georgia amounts to 15% and is the same for everyone, regardless the size of the business. The taxation system is regarded to be proportional. As for the American and European countries, taxes there are progressive. I think the same practice should be implemented in Georgia, and not only in case of taxation.
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