IMPROVING TAX ADMINISTRATION IMPORTANT ELEMENTS

The creation of an optimal tax system remains a challenge even in the developed world, and is a subject of constant debate and discussion among scholars as well as political and business circles. In this context, especially in the context of modern economic development in Georgia, it is important to identify and discuss one of the most important parts of the tax system - tax administration, ways to improve it and its effective implementation. In order to improve tax administration, it is important at the first stage to identify the elements that are vital for improving not only tax administration but also the overall tax system. This requires a coherent policy that ultimately will make a significant contribution to the country›s economy. Enhancing trust in tax system, constructive and trust-based dialogue, transparent procedures for conscientious (bona fide) taxpayer, as an encouragement of the “cornerstone” of the tax system, increasing efficiency of Revenue Service, developing an ascertainable and unambiguous legislation, reducing the time of tax disputes and enhancing the quality of decisions and, most importantly, raising the taxpayer’s payment culture as the part of the national self-consciousness, - this, in our opinion, is incomplete, however prioritized list of elements, that will provide a significant boost to the overall tax system and, ultimately, to the country’s economy. Taking into account the development problems of tax administration, the competent circles’ «proper interest», and our consistent and comprehensive implementation of the stressed instruments into the system development process will play an important role in establishing tax administration as a mechanism to stimulate economic development.