  In the research there is reviewed the peculiarities of the formation of tax
revenues of the state budget, analysis of the recent past and present periods
of tax system in Georgia, there is reviewed the influence of existing factors
on the revenues, as well as the role and the place of direct and indirect taxes
in the state budget revenues. In addition, the measures of stimulating action
on formation of tax revenues and their impact on the state budget revenues are
established. At the final stage, there are examples of foreign developed
countries, where the tax system is perfectly developed, where various
stimulating measures are successfully stimulating and consequently it promotes
mobilization of the amount of money required in the state budget. The exchange
of foreign experience is very important for Georgia, the existing tax model
that is based on foreign experience is greatly successful. For the formation of
tax policy, it is necessary to take into consideration all the factors
affecting on it, a complex analysis of the tax system and the steps that will
be really useful and perspective for our country.
