THE CHANGES OF TAX LAWS AND THEIR ESTIMATION

The topic of the article is very important and significant, because taxes are one of the main subjects in economic relation. Generally taxes can regulate the direction of Georgian economic and promote its rapid development. The innovation which realizes in taxes are mainly loyal and easing. Most of them are closely connected with covid-19 pandemic, while others are the result of Association Agreement of European Union. One of the most remarkable issues in the article is to collect and realize the information about taxpayers and after that plan to revise them. According to this method, the taxpayers have chance to save human resources and their efforts to concentrate on development and progress. All these affect the revenue of budget and economic of Georgia. The article provides people overview the changes in income taxsuch additional support for employees on short-time because of the economic consequences of the Covid-19 pandemic. In Georgia, there was some privilege for people who have salary less than 1500 Gel. On the other side, in Greece, government funding of the employers contributions, for enterprises which operate in tourist accommodation sector, under the condition that they have a 70% reduction of their earnings. There are very loyal issues about profit tax. For example, corporations which contribute money STOPCOV funds are absolutely free of taxation, this regulation helps government to deal effectively with covid-19 pandemic, on the other side firms are given opportunity to take part in social activity.