论文标题
税收管理问题及其对预算收入的影响
Problems of Tax Administration and its Impact on Budget Revenues
论文作者
论文摘要
研究的主题至关重要，尤其是对于发展中国家。本文的目的是研究乔治亚州税收收入的收入管理问题，并在这方面分析外国经验。主要问题是在这里出现的 - 应实施哪种税率，以便能够执行财政功能和刺激性功能。对纳税人来说，自由主义收入的方法似乎是一种有吸引力的方法。根据佐治亚州的经济状况，最好的解决方案是使用自由主义方法。这将有助于企业发展和人们找到工作。税收制度也将受益。佐治亚州的税率为15％，无论业务规模如何，每个人都相同。税收制度被认为是比例的。至于美国和欧洲国家，那里的税收是有进取心的。我认为，不仅在征税的情况下，还应在佐治亚州实施相同的做法。
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.
