Legal regulation of special taxation regimes (micro business, small business, fixed tax) (does it support the development of small entrepreneurship in Georgia - opinions and suggestions regarding the relevant institution of the tax code)

Abstract

After adoption of Tax Code, many amendments were made, towards which there are different approaches and views from the side of entrepreneurs, experts and other users of tax legislation, including scientists. In short, the Tax Code and many of the by-laws attached to it are subject to constant judgment. One thing is clear, the legislative body cannot adopt the most suitable and acceptable law for everyone, but there is one thing: the adopted legal act should be aimed at the welfare of the people, beneficial changes for the country, especially if it concerns the tax legislation. We have mentioned all this here because innovative norms of Tax Code, which are related to special taxation regimes and were unknown to the previously valid Tax Code, have caused a lot of discussion, especially among those who use these norms. Anyway, what is the nature of these norms, how acceptable it is for entrepreneurs, what profit will it bring to the country's budget? - Here are the main and other relevant issues that we made the topic of discussion in this article.