On the current stage, an important direction towards completion fiscal regulation is to regionalise economic and social processes, decentralize an important part of state functions on the local authorities. Herewith, to finance the expenditure by attaching appropriate income sources which will...

Among economic reforms implemented for overcoming of world financial and economic recessions the special accent is brought to macroeconomic stabilization; strengthening of financial sphere is recognized one of imperatives of economic policy and considerable precondition of its ensuring includes...

To optimize the financial system is exceptionally important to achieve an effective balance between revenues and expenditures of all-the central, regional and local budgets. Socio-economic development of regions cannot be accomplish without financial relations. "Fiscal federalism" multilateral...

English Abstract: The main function of the state in nowadays civilized world is to maintain macro-economic proportions throughout the country's area and avoid financial-economic crises for regions that has priority role in formation of new economic system in Georgia. The government should take...

That the modern state couldn’t exist without taxes is something that doesn’t need to be argued to society. It is also acknowledged that tax burden influences not only the budget revenues, but investments, demand and supply, prices and others. All this has direct as well as indirect influence...

Creation of optimal tax and budget systems is one of the Difficult problems of economic science. One of the most important areas of tax reform is to develop a tax code in the aspect of optimal tax gravity. The new tax code - a step to improvement, since a number of reduced taxes and simplified...