The place of state tax administration of Georgia in the fiscal policy and its influence on the economic development of the country

The presented work is the first in-depth scientific- monographic research about the problems of the tax administration system of Georgia, considering the latest legislative changes (for the period January 1, 2016). The book examines the tax administration mechanism in developed countries, there is analyzed the mechanism of tax administration system in Georgia, according to which is identified its disadvantages. There is explained some vague articles of tax code of Georgia. There are proposed recommendations about measures, which should be carried out in order to increase tax culture and improve tax administration system of Georgia, considering national peculiarities and use of foreign experience. The book is proposed to economist scientists, students and the wide group of people who are interested in the problems of tax administration system of Georgia.