The Peculiarities of Accounting and the Ways of Their Solutions

Giorgi Sulashvili, Malkhaz Sulashvili, Iasha Murvanidze, Nino Pailodze and Nino Taruashvili
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Giorgi Sulashvili: Georgian Technical University, Tbilisi, Georgia
Malkhaz Sulashvili: Georgian Technical University, Tbilisi, Georgia
Iasha Murvanidze: Georgian Technical University, Tbilisi, Georgia
Nino Pailodze: Georgian Technical University, Tbilisi, Georgia
Nino Taruashvili: Georgian Technical University, Tbilisi, Georgia

International Journal of Business and Economic Affairs (IJBEA), 2018, vol. 3, issue 4, 153-159

Abstract: The phase transformation processes occurring in Georgia's current tax policy, taxes, and tax system of nancial accounting and its role in the formation of public nancial resources. Taxation is not the only source of budgetformation, but they have an important role in the formation of state revenues. The state taxes are inextricably linked.The sectoral structure of tax revenues due to the signi cant improvement in the determination of tax rates applicabletax laws, rules and methods for collecting and e ective tax system in the country. Organically linked to the budgetaryrevenue of the optimal tax framework, and the optimal tax - budgetary policy. Therefore, it is important to Georgia in theformation of the optimal tax revenues, which guarantees the stability of public nances. Issues related to the improvementof tax system are the most important issue of Georgia's economic development policy. The economic growth of thecountry, achieving sustainable economic development, development of production and solving social problems existingin the country can be created in the form of a tax system compatible with just-to-be and socio-economic conditions.Nowadays clinic facing a lot challenges. New regulations do not give clinics to operate freely and independently, but evenin these circumstances, they should make the best decision to survive on the market. It could be arranged, if all parts ofclinics will be involved in decision-making process. Every division is linked to each other and if one of them fails to dowhat they need, whole process will be incorrect. It essential to have sucient information, about continuing processesin clinics. The most easy way for management is to use technologies to get the most correct information. The role ofaccounting within health care is an important and specialized area.

Keywords: Intangible assets; Fixed assets; Tax system; The taxpayer; Taxes (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:aya:ijbeaa:2018:p:153-159

DOI: 10.24088/IJBEA-2018-34002

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