High speed of globalization has created inevitability of ensuring objectives of sustainable development of economics and optimally determined taxes can play very important role in it, which is the main factor for formation of tax burden. This in itself is an important leverage for achieving the sustainable development and prosperity of society. Generally, state regulates economy of the country through the taxes because it is the main tool for shaping the country's revenue part of the budget. The aim of the paper is to determine the optimal tax burden for the economy of Georgia. In order to achieve above mentioned goal numerous research methods have been applied: Qualitative, quantitative, correlation/regression analysis. As a result, it has been received that optimal tax burden which is controllable, anticipatory and oriental parameter for the economy of Georgia ranges from 13.6% to 17.6%.

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.

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In modern interactive world international economic and financial organizations, scientists, representatives of business sector and national authorities are in constant search what kind of tax burden to link with contours of sustainable development of economy. Two fundamental circumstances are revealed to solve the problem. First, specific socioeconomic situation in concrete country and second, global scale of changes, which is caused and related to business movement in different countries with different tax burden, to formation of new custom and border relations, to climate changes, to undeserved benefits in offshore zones and other different reasons which finally form playing rules in the field of taxation. Discussion about aggregation of sustainable economic development determinants in one index, possible boundaries and some indicators for formation of corresponding tax burden is given in the article.

Optimally determined tax burden is very important issue for sustainable development of business and economics. The national authorities arise the question does tax burden should be equal for different size and type companies? The goal of the research was to propose methodology and evaluate existing tax burden in Georgia. Empirical investigation of heaviness and lightness of tax burden for the companies according to its types (large, medium, and small) and economic activities of enterprises has been performed. By offering new methodology for construction and calculation of optimal tax burden, the idea about depiction of economic, social and ecological conditions in one generalized indicator was elaborated. By investigating of empirical data of enterprises’ tax burden and by inquiries of entrepreneurs there were defined the conclusions that tax burden in Georgia is unequal by types of enterprises and by their activities, whereas according to tax code enterprises irrespective of their size and type of activities are paying the same interest rate taxes. Thus the obtained results could be useful for executive and legislative authorities of Georgia for transition from proportional taxation system to progressive taxation system, as well as for scientists and students of corresponding field.