RESULTS AND PROSPECTS OF THE REFORMING OF TAX SYSTEM IN GEORGIA IN ACCORDANCE WITH EU REQUIREMENTS

Taxes are the main source of formation state budget Georgia. 90% total amount accumulated in country's is due to taxes. Value Added Tax (VAT) approximately 45% tax structure, that is, up 30% income, 10% income tax, and rest excise, import customs duties. Taking into account role importance taxes dynamic stable development country, article presents opinions authors on reforms Georgian system directions for improving administration. The essence changes made legislation Georgia was studied, analyzed evaluated basis empirical data; possibility mobilizing funds through maximum harmonization with best practices European Union argued this article. develop next point view: its regulation gradually approaching model, although certain norms administration still need be finalized. Also a full EU needed.