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Theoretical and Empirical Basis of Optimal Tax Burden in Georgia

2015; Volume: 6; Issue: 6 Linguagem: Inglês

10.18178/ijtef.2015.6.6.488

2010-023X

Tamar Kbiladze,

Economic Development and Regional Competitiveness

High speed of globalization has created inevitability of ensuring objectives of sustainable development of economics and optimally determined taxes can play very important role in it, which is the main factor for formation of tax burden.This in itself is an important leverage for achieving the sustainable development and prosperity of society.Generally, state regulates economy of the country through the taxes because it is the main tool for shaping the country's revenue part of the budget.The aim of the paper is to determine the optimal tax burden for the economy of Georgia.In order to achieve above mentioned goal numerous research methods have been applied: Qualitative, quantitative, correlation/regression analysis.As a result, it has been received that optimal tax burden which is controllable, anticipatory and oriental parameter for the economy of Georgia ranges from 13.6% to 17.6%.