Fairly determined taxes and tax burden of population is one of the most important criteria for living standards evaluation. Should tax rates be the same for everyone? This is the challenge which every government meets and successful decision regarding this issue is very important for sustainable development of the economy. The aim of the conducted research is to propose methodology and evaluate existing tax burden of population in Georgia. Empirical study was performed in order to reveal heaviness and lightness of population tax burden. On the basis of empirical research, we conclude that tax burden of population in Georgia, considering their income, is unequal, while according to tax code of Georgia, income of individuals is taxed by flat rate of 20%. Result of investigation, described in the article will be useful for executive and legislative authorities of Georgia to make decisions regarding tax system in Georgia, also for scientists and students who have research interest in the same field.

The economy of Georgia had corruptive characteristics at the end of the last century and that has largely contributed to the existence of high-scaled shadow economy. Tax avoidance by entrepreneurs is onsidered to be the main cause of shadow economy (Gabidzashvili, Kbiladze, 2010). The methodological measurement and assessment of the shadow economy is characterized by certain peculiarities; therefore, we have aimed to examine and assess the scale of shadow economy and its impact on the overall economy of Georgia. The research shows several di_erences between real indicators, obtained by interviewers using hidden chronometry, and those indicators declared by entrepreneurs (the non-traditional method of research). The differences reveal unregistered micro-level economy, and provide the basis for determining the scale of shadow economy on the macroeconomic level. This problem was discussed several times by the president of Georgia. The research uses methods of average values, time series and the correlation-regression analysis of data. The study allowed us to identify the pattern of shadow economy reduction in Georgia during recent years and its shifting from the illegal to legal sectors, also, the maintenance of same trends before 2020.

The present article describes the approaches and definition of the concept of uncertainty proposed by its authors, a quantitative evaluation of uncertainty, and materials of the empirical study used to explore the said issues on the example of macroeconomics of Georgia. We hope that the views given in the article will be useful for developing countries, particularly for the economic policy-makers in the post-communist states, as well as for the academic and scientific circles engaged in the studies of the above-listed issues.

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The problem of production, export, import, and consumption of food was always topical for the long history of Georgia. At all stages of the society development, people need to take food and meet other of their elementary needs. Issues of food supply assurance of the Georgian population differ according to time periods. For example, in Shota Rustaveli’s poem The Knight in the Panther’s Skin it is described that the living standard in the 11th–13th centuries was quite high. At that period of time, Georgia was fed with its own grain. Along with wealth, Shota Rustaveli also characterizes poverty. Most of the state's income was spent on the poor people, so there was a large gap between the rich and poor population. In the 16th and 17th centuries, the problem of poverty and wealth of the population was highlighted by prominent public figures: Sulkhan – Saba Orbeliani and Vakhushti Bagrationi. Ilia Chavchavadze describes the problem of poverty in the country by the end of the 19th century. Poor living conditions of the population were noted during the initial phase of Georgia in Soviet Union and during World War II. Better conditions existed at the last stage of socialism.Meeting the population’s demand for principal foodstuffs and providing near-rational norms of such foodstuffs has always been a major objective of the governments of all times.The prolonged transformation process of the economy of Georgia with its social characteristics was particularly painful. A sharp decline in the standard of life started from the 1990s. Before the economic collapse, a monthly rated wage in Georgia with its foodstuff purchasing power parity almost equaled that of developed countries.