Abstract
For the economic growth of Georgia, it is necessary for the tax system to be in accordance with the existing reality and long-term strategic goals of the country. The country's tax policy needs to be based on scientific foundations and practical examples existing in the history. The social problems existing in the country create additional challenges for determining the tax policy. Expenditures that are necessary to run social programs and at the same time to create in the country a strong economy, which has the ability to function effectively in a healthy environment, depends exactly on the proper functioning of the tax system. In order to overcome the poverty, it is necessary to have a tax policy consistent with the country's strategic goals. Such policy allows, along with other economic instruments, to reduce the poverty levels and create a more equitable way of redistributing income among the population.
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