Expanded Summary

     Today, the governments of different countries have different views on tax policy. There are different opinions among the specialists in the field. Despite the efforts of economists, there is no universally recognized perfect, ideal tax system in the world today, but everyone agrees that economic development of this or that country is impossible at the modern stage without the most perfect tax policy.

      In the conditions of the transition economy, the greatest importance is attached to the perfection of the tax policy. The implementation of the most comprehensive tax policy is one of the main prerequisites for sustainable economic development of the country.

        The paper analyzes the main directions, trends, situation, existing problems of modern Georgian tax policy, aspects of improving the country's economic situation and stable economic development, the importance of developing and implementing the most complete tax policy in accordance with national-state interests.

       The paper also analyzes the tax policy and tax system of Georgia, the importance of developing and implementing the most complete tax policy in accordance with national-state interests.

      Tax policy is one of the tools of the state to regulate the economy, which in turn appears as a system of purposeful actions in the tax field, based on economic, legal and organizational-control foundations.

        Tax policy includes indirect methods of state regulation (indirect methods: fiscal policy, monetary policy and others). Its scope and goals depend on objective and subjective factors, the political system and the tasks facing the country.

     Tax policy determines the role of taxes in society, which can be positive or negative in relation to economic entities. The problem lies in the collection of tax revenues, the selection of the optimal tax function and the determination of the optimal limits of their influence on the economic, social and political life of society.

           Due to the importance of tax policy, it is necessary to have a state finance management strategy in the country, a proper tax system, which is regulated by the legislation of Georgia.

     The economic development of the country depends a lot on the development of the optimal tax policy and its implementation.

       A sensible tax policy should promote the development of the most important sectors of the economy, which lead to the growth of the gross domestic product, the reduction of unemployment, the growth of income per capita and ultimately the development of the country's economy as a whole.

         The data of the research show that stable economic development of the country is impossible without the development and implementation of the tax policy corresponding to the state interests. The government should analyze the causes of the negative macroeconomic indicators of the past years and take into account the experience, practice, news, advice of countries with developed economies and apply it to the state interests.

        There are a number of economically developed countries in the world whose success factors include the right tax policy.

         In forming the tax policy of Georgia in a perfect form, special attention should be paid to the peculiarities of the country, existing risks, opportunities and interests of business entities, fulfillment of tax payments and prompt response to violations of the law.