George Abuselidze
Optimality of Tax Policy on the Basis of Comparative Analysis of Income Taxation
Batumi Shota Rustaveli State University
paper determine optimality taxation based comparative analysis income taxation developed developing countries opinion main idea income tax optimal distribution tax literacy basis direct definition income taxpayers progressive taxationx0d theoretical methodological basis research main provisions market economy classical modern tax theories legislative regulatory acts foreign countries main part empirical material 2002 2017 process analysis actual material together general scientific method research used comparative systemic analysis analogy statistical data monitoring methods comparative systemic analysis give us opportunity reveal evaluate ways perfection analogy comparative analysis based variables features income taxes structure withdrawal rules rates tax base statistic concept tries explain named phenomena way fundamental analyzing statistic data received resulted multiple statistic observation previous analyses tax rates tend support hypothesis developed countries emphasize importance fairness developing countries mainly focused mobilizing budget revenues lesser consideration fair taxation principles since tax system performs fiscal function effectively developing countries x0d keywords tax policy income tax tax burden budget wellbeing