SPECIAL TAX REGIME IN GEORGIA AND ITS EFFECT ON SMALL BUSINESS DEVELOPMENT

The development of small and medium-sized businesses in Georgia plays an im portant role in improving the difficult socio-economic situation, overcoming poverty and unem ployment. Small and medium enterprises play an important  role in the development of the country's economy, they make a significant contribution in ensuring sustainable economic growth and can be considered the cornerstone of any country's economy. Reforms are being implemented for the development of small and medium businesses, whose success is preceded by step-by-step monitoring and analysis of the results obtained.