TAXES – ACCORDING TO FAIRNESS, UTILITY OR SOLVENCY

Abstract

In the article - "Taxes - in terms of fairness, utility or solvency?" – it is discussed about the tax regime used in Georgia, which, despite many changes, has not become a stimulus for business development yet. The author notes that neither the preferential taxation of micro and small enterprises nor the Estonian model of taxation has caused a "Boom" of business prosperity in Georgia. According to the author of the article, Georgia should immediately implement a progressive regime of taxation, ie taxation according to the solvency of the taxpayer. It will be fair and beneficial to the country's budget. Keywords: taxes; Justice; Usefulness; Solvency.