Yıl 2019, Cilt , Sayı 43, Sayfalar 161 - 166 2019-09-25

The theme of the topic is about  developing  economic conditions  of the country without commerce, production and financial institutions, is impossible.

Small business is the basis of the economy of many states, due to its obvious advantages over other structural units of business.

The development of Small and medium sized enterprises  in developed countries is underway at a high rate, with the government providing substantial assistance because small and medium businesses are the basis for the middle class formation of the population that constitute the stable development of the country's economy.

The main topic of research is to determine the factors affecting the economic development of the country. The objective of the research is the reforms carried out by the Georgian goverment
The aim and objective of the research is to reform the tax system in Georgia and state program "Produce in Georgia"

Analysis has been made to create a favorable environment for doing business, for direct foreign investment, liberalization of economy, reduction of administrative barriers and tax cargo, and improving public services.

The objective necessity of small and medium business support in Georgia and development of practical proposals is presented.

What is the role of entrepreneurial culture development, stimulating development of new enterprises and facilitating expansion of existing enterprises, how reform promotes the effectiveness of small and medium business functioning and how it reacts to the growth rate of GDP.

The strong and well-developed small and medium enterprises sector greatly contributes to exporting, innovations, as well as the potential for employment growth and job creation, and at the same time plays a special role in raising the welfare of the country.

Small business, tax reform, state program, economic growth
  • 1. Tateshvili R. (2014). Gadasakhadebi da sagadasakhado Sistema, gamomcemloba “akhaltsikhis universiteti” akhaltsikhe. (Tax and Budget System, Publishing House "Akhaltsikhe University", Akhaltsikhe)
  • 2. sakhartvelos mtsire da sashualo metsarmeobis ganvitarebis strategia 2016-2020 tslebistvis, (Small and Medium Entrepreneurship Development Strategy of Georgia 2016-2020 years).
  • 3. sakhartvelos sagadasaxado kodekhsi , (Tax Code of Georgia)
  • 4. programis “atsarmoe sakhartveloshi” tekhnikuri mkhardacheris da finansebze khelmisawvdomobis konponentebis shedegebis shefaseba (2018.)- shps bidio. (Evaluate the results of access to technical support and financing of the program "Produce Georgia"-BDO)
  • 5. www.qartuli.ge
  • 6. www.doingbusiness.org
  • 7. www.geostat.ge
Birincil Dil en
Konular Sosyal
Bölüm Makaleler

Orcid: 0000-0003-2274-6703
Yazar: Roin TATESHVİLİ (Sorumlu Yazar)
Kurum: Samtskhe-Javakheti Stae University
Ülke: Georgia


Başvuru Tarihi : 1 Ağustos 2019
Kabul Tarihi : 3 Eylül 2019
Yayımlanma Tarihi : 25 Eylül 2019

APA Tateshvi̇li̇, R . (2019). GEORGIA'S TAX REFORM AND ECONOMI GROWTH . Karadeniz Uluslararası Bilimsel Dergi , (43) , 161-166 . Retrieved from https://dergipark.org.tr/tr/pub/kdeniz/issue/48671/600235