税收征管中存在的问题及其对预算收入的影响
Problems of Tax Administration and its Impact on Budget Revenues
摘要：
正在研究的专题至关重要，特别是对发展中国家而言。本文的目的是研究格鲁吉亚税收方面的税收管理问题，并分析国外在这方面的经验。主要的问题出现在这里-什么样的税率应该实施，以能够履行财政和刺激的两个功能。对纳税人来说，自由的税收方法似乎是一种有吸引力的方法。根据格鲁吉亚的经济状况，最好的解决办法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。税收制度也将从中受益。格鲁吉亚的税率为15%，对每个人都是一样的，无论企业的规模大小。税收制度被认为是按比例的。至于美国和欧洲国家，那里的税收是累进的。我认为同样的做法应该在格鲁吉亚实施，而不仅仅是在税收方面。
英文摘要：
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.
机构、总结、中文摘要均由AI分析而来，可能存在错误，请以论文正文为准。
