The Problem of Inequality in Income in Georgia and the Role of Progressive Taxation in Its Elimination

One of the most important factors for the development of the country is the functioning of the tax system; however, with the development of the functioning of the tax system is important, which ensures the economic well-being of the country to improve the welfare of the population. Along with taxes it is important to define the level of inequality between different layers of population. In this regard Georgia, as well as other developing countries, has an unfavorable situation and needs to take appropriate measures. Reason of research: In order to eliminate the inequality of income, it is necessary to carry out such measures, which will improve the tax system of Georgia and will solve the problem of equality. In order to eliminate the inequality of income, we need to consider the possibilities of introduction of progressive taxes. It is noteworthy that the progressive taxation method of revenue contributes to the implementation of the social function of tax and equity distribution in comparison with the country's wealth. Research object: One of the main sources of tax revenue is income tax and taxation of taxes in a progressive way. Also the right to introduce a taxable minimum. Research Methodology: Conducting empirical analysis based on the data of the National Statistics Office of Georgia and Ministry of Finance of Georgia, Analyze studies conducted in this direction. The analysis of documents in fiscal policy was carried out during the research process. Surveys were conducted by means of qualitative and quantitative methods.