George Abuselidze
FISCAL POLICY DIRECTIONS OF SMALL ENTERPRISES AND ANTI-CRISIS MEASURES ON MODERN STAGE: DURING THE TRANSFORMATION OF GEORGIA TO THE EU
Batumi Shota Rustaveli State University
paper aimed determine optimality taxation used plan implement effective anticrisis measures objective define diagnose crisis suggest strategies offer methodologies used determine influence formal informal institutions companys ongoing activities develop recommendations avoiding business crisis situation support development theoretical methodological basis research main provisions market economy legislative regulatory acts georgia foreign countries statistical data georgia global risks report government bodies business structures field process analysis actual material together general scientific method research used systemic analysis comparative analysis scientific literature statistical analysis analogy methods result researches established 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 opinion main idea tax policy optimal distribution tax literacy basis direct definition income taxpayers progressive taxation practical implementation proposed proposals facilitate improvement social climate country revitalize small medium businesses solve problem employment country