Tax Policy and its Impact on Small Business - The Example of Georgia

ABSTRACT: A number of stimulating actions are being implemented in the field of tax policy to develop entrepreneurship in Georgia, especially for entrepreneurs with small business status. It is expressed both in the development and implementation of various strategies, as well as in tax reforms. Nevertheless, entrepreneurs face various problems and barriers. To clarify this, a two-stage study was conducted, covering many issues, however, the aim of this paper is to identify the obstacles to entrepreneurial activity for small businesses, the type of tax with the greatest pressure, and the satisfaction of small businesses with the reforms implemented. In turn, the aforementioned data is compared with the statistical information available in the country on small entrepreneurs.