The article deals with some problematic issues identified in the process of reforming the tax system of Georgia. We focused on the risks identified in the direction of writing off tax debts, simplifying the procedures for refunding overpaid amounts, as well as excise policy measures. Forms of the relationship between tax administration bodies and taxpayers are part of the tax system. The results of the functioning of the tax system depend not only on the tax legislation and the quality of tax administration, but also on the mentality of citizens, their obedience to law, their commitment concerning the established tax burden, and public tax culture. It is clear that different societies differ from one another in their specific tax culture. We believe that the level of readiness of taxpayers for the tax burden should be considered when planning for reforming the tax system. In this context, the measures should be planned in such a way that by providing the right positive or negative incentives, the motivation of tax payers and the attitudes of society as a whole proceed in the way that could be desired in the long run. Taking into consideration the above circumstances, we think that the reform of tax legislation and administration system should continue under the following conditions: • A further simplification of procedures of tax administration. The further strengthening of electronic services; • Keeping the existing low tax rates. Under the conditions of the current level of tax culture, high tax rates push taxpayers to shady operations, thereby undermining their loyalty to taxes; • At the current stage, we consider unfounded the recent practice of introducing additional (especially non-tax) regulations for tax payers; • Caution should be exercised when writing off tax debts. Such precedents, especially those of a continuous nature, undermine the motivation of taxpayers; • There is a need to correct some weaknesses in the tax legislation and administration. This applies not only to the procedures for refunding overpaid amounts, but also to the possibilities of illegal use of special taxation regimes and a number of benefits; • It is important to give a sense of the stability of tax practices in society. It is necessary to comply with tax liabilities, regulation by law, uniformity, justice and other principles. Only in this case, the public tax culture will develop in the right direction in the long run.
