Since the end of 90s till today when all the elements confirming Georgian State System have practically been established, budget system and policy remains as the most difficult Georgian macroeconomics challenge and even still half-and-half unsolved problem. One side of the fiscal policy is quite crucially formulated and administrative Tax Code, and the other side is the weak, unmanaged and incomplete law on Budget System. According to the above-mentioned the elaboration and adoption of the Budget Code having equal force as Tax Code is necessary by which the following are to be determined: excellence of government responsibility when it will not perform the budget obligations specified by the law permanently; the rights and responsibilities of the state, the optimal distribution of the funds mobilized by the tax towards each member of the society. For optimization of the budget system effective correlation between the state, regional and local budgets revenues and expenditures is particularly important as the social-economic development of the regions and territorial units of the country is impossible without the financial relations. For it the just differentiation of tax base in the section of state, regional and local budgets and transfers system for support of the budgets of the territorial units from the central budget are necessary. Solving the most part of these problems is possible by the adoption of the budget code which, in our opinion, is to be considered as the closest decisive task for the current legislative and executive authority.
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