{"id":14254,"date":"2022-02-22T07:50:12","date_gmt":"2022-02-22T07:50:12","guid":{"rendered":"http:\/\/geoeconomics.ge\/?p=14254"},"modified":"2022-02-22T07:50:12","modified_gmt":"2022-02-22T07:50:12","slug":"%e1%83%9b%e1%83%9d%e1%83%92%e1%83%94%e1%83%91%e1%83%98%e1%83%a1-%e1%83%92%e1%83%90%e1%83%93%e1%83%90%e1%83%a1%e1%83%90%e1%83%ae%e1%83%90%e1%83%93%e1%83%98%e1%83%a1-%e1%83%94%e1%83%a1%e1%83%a2","status":"publish","type":"post","link":"https:\/\/geoeconomics.ge\/?p=14254","title":{"rendered":"\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 ,,\u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u201c"},"content":{"rendered":"\n<p>\u10d0\u10d5\u10e2\u10dd\u10e0\u10d8\u10e1 \u10e1\u10e2\u10d8\u10da\u10d8 \u10d3\u10d0\u10ea\u10e3\u10da\u10d8\u10d0<br><strong>\u10d7\u10d0\u10db\u10d0\u10e0 \u10d0\u10d1\u10e0\u10d0\u10db\u10d8\u10e8\u10d5\u10d8\u10da\u10d8<\/strong><br>\u10d8\u10d5\u10d0\u10dc\u10d4 \u10ef\u10d0\u10d5\u10d0\u10ee\u10d8\u10e8\u10d5\u10d8\u10da\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10dd\u10d1\u10d8\u10e1 \u10d7\u10d1\u10d8\u10da\u10d8\u10e1\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8\u10e1<br>\u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e4\u10d0\u10d9\u10e3\u10da\u10e2\u10d4\u10e2\u10d8\u10e1 III \u10d9\u10e3\u10e0\u10e1\u10d8\u10e1 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d8<br>tamar.abramishvili620@eab.tsu.edu.ge<strong><br><\/strong><\/p>\n\n\n\n<p><strong>\u10d0\u10dc\u10dd\u10e2\u10d0\u10ea\u10d8\u10d0<\/strong><\/p>\n\n\n\n<p>\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10db\u10d0\u10db\u10dd\u10eb\u10e0\u10d0\u10d5\u10d4\u10d1\u10d4\u10da\u10d8 \u10db\u10d4\u10e5\u10d0\u10dc\u10d8\u10d6\u10db\u10d8\u10d0, \u10e0\u10d0\u10d3\u10d2\u10d0\u10dc\u10d0\u10ea \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10d1\u10d8\u10e3\u10ef\u10d4\u10e2\u10d8\u10e1 \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10ec\u10e7\u10d0\u10e0\u10dd \u10e1\u10ec\u10dd\u10e0\u10d4\u10d3 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8, \u10d2\u10e0\u10d0\u10dc\u10e2\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10e1\u10ee\u10d5\u10d0 \u10e1\u10d0\u10ee\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10d0. \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10e1 \u10e4\u10e3\u10dc\u10e5\u10ea\u10d8\u10dd\u10dc\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10d0\u10e3\u10ea\u10d8\u10da\u10d4\u10d1\u10d4\u10da\u10d8\u10d0 \u10db\u10d0\u10e1 \u10f0\u10e5\u10dd\u10dc\u10d3\u10d4\u10e1 \u10e4\u10e3\u10da\u10d0\u10d3\u10d8 \u10e0\u10d4\u10e1\u10e3\u10e0\u10e1\u10d8 \u10e7\u10d5\u10d4\u10da\u10d0 \u10d8\u10db \u10e0\u10d4\u10e4\u10dd\u10e0\u10db\u10d8\u10e1 \u10d2\u10d0\u10dc\u10e1\u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10da\u10d0\u10d3, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d8 \u10d8\u10e5\u10dc\u10d4\u10d1\u10d0 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10ec\u10d8\u10dc\u10e1\u10d5\u10da\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1. \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8 \u10d0\u10e0\u10e1\u10d4\u10d1\u10dd\u10d1\u10e1 \u10dd\u10e0\u10d8 \u10e1\u10d0\u10ee\u10d8\u10e1 &#8211; \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10d3\u10d0 \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5\u10d8. \u10e1\u10d0\u10ee\u10d4\u10da\u10ec\u10d8\u10e4\u10dd\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10d0\u10d4\u10e0\u10d7\u10d8\u10d0\u10dc\u10d4\u10d1\u10e1 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd, \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1, \u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10e1, \u10d0\u10e5\u10ea\u10d8\u10d6\u10e1\u10d0 \u10d3\u10d0 \u10d3\u10e6\u10d2-\u10e1. \u10d0\u10d3\u10d2\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d0\u10d3\u10e1 \u10d9\u10d8 \u10db\u10d8\u10d4\u10d9\u10e3\u10d7\u10d5\u10dc\u10d4\u10d1\u10d0 \u10e5\u10dd\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8. 2017 \u10ec\u10da\u10d8\u10e1 1-\u10da\u10d8 \u10d8\u10d0\u10dc\u10d5\u10e0\u10d8\u10d3\u10d0\u10dc \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10d5\u10d8\u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10d5\u10d0\u10d3\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u201e\u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0 \u10db\u10dd\u10d3\u10d4\u10da\u10d6\u10d4\u201c, \u10e0\u10dd\u10db\u10da\u10d8\u10e1 \u10db\u10d8\u10d6\u10d0\u10dc\u10d8\u10d0 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u00a0\u10d6\u10e0\u10d3\u10d8\u10e1 \u10d3\u10d0\u10e9\u10e5\u10d0\u10e0\u10d4\u10d1\u10d0, \u10e3\u10db\u10e3\u10e8\u10d4\u10d5\u10e0\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10d0, \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10d2\u10d0\u10e4\u10d0\u10e0\u10d7\u10dd\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10d8\u10d7\u10d8 \u10e1\u10d0\u10db\u10e3\u10e8\u10d0\u10dd \u10d0\u10d3\u10d2\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e5\u10db\u10dc\u10d0.<\/p>\n\n\n\n<p><strong>Anotation<\/strong><\/p>\n\n\n\n<p>Taxes are the driving force of the country, because the main source of the state budget are taxes, grants and other types of revenue. For the state to function, it is necessary to have the financial resources to carry out all the reforms that will be aimed for the benefit of the economy. There are two types of taxes &#8211; common state and local. The state tax combines income, profit, import tax, excise and VAT. The local tax consists of the property tax. On January 1, 2017, Georgia switched to the &#8220;Estonian model&#8221; of deferred income tax, which aims to accelerate economic growth, reduce unemployment, expand business and create additional jobs.<\/p>\n\n\n\n<p><strong>\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 ,,\u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1\u201c \u10db\u10d7\u10d0\u10d5\u10d0\u10e0\u10d8 \u10d0\u10e0\u10e1\u10d8 \u10d3\u10d0 \u10db\u10d8\u10e1\u10d8 \u10d3\u10d0\u10dc\u10d4\u10e0\u10d2\u10d5\u10d0&nbsp; \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8<\/strong><\/p>\n\n\n\n<p>2015 \u10ec\u10d4\u10da\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10d0\u10db \u10d3\u10d0\u10d8\u10ec\u10e7\u10dd \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e1\u10e4\u10d4\u10e0\u10dd\u10e8\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u201e\u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1\u201c \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10e6\u10d4\u10d1\u10d0\u10d3. \u10db\u10dd\u10ea\u10d4\u10db\u10e3\u10da \u10db\u10dd\u10d3\u10d4\u10da\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d5\u10da\u10d8\u10d7 \u10db\u10dd\u10d4\u10da\u10dd\u10d3\u10dc\u10d4\u10dc \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d6\u10e0\u10d3\u10d8\u10e1 \u10d3\u10d0\u10e9\u10e5\u10d0\u10e0\u10d4\u10d1\u10d0\u10e1, \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0\u10d8 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d6\u10e0\u10d3\u10d0\u10e1, \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0-\u10d0\u10d3\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d4\u10d1\u10d0\u10e1, \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d5\u10d0\u10dc\u10d8 \u10d9\u10d8 &#8211; \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d2\u10d0\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10d0\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc, \u10d7\u10e3\u10d9\u10d8 \u10d8\u10e1 \u10db\u10dd\u10d0\u10ee\u10d3\u10d4\u10dc\u10d3\u10d0 \u10d0\u10db \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d4\u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10d0\u10e1 \u10e4\u10d8\u10e0\u10db\u10d8\u10e1 \u10d2\u10d0\u10e4\u10d0\u10e0\u10d7\u10dd\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10d6\u10dc\u10d8\u10d7. \u10d4\u10e1 \u10d2\u10e3\u10da\u10d8\u10e1\u10ee\u10db\u10dd\u10d1\u10e1, \u10e0\u10dd\u10db \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d0\u10e1 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10da\u10dd\u10d1\u10d0 \u10d0\u10e5\u10d5\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10d2\u10d0\u10db\u10dd\u10d8\u10e7\u10d4\u10dc\u10dd\u10e1 \u10d7\u10d0\u10d5\u10d8\u10e1 \u10e1\u10d0\u10e1\u10d0\u10e0\u10d2\u10d4\u10d1\u10da\u10dd\u10d3 \u10d3\u10d0 \u10d2\u10d0\u10d0\u10e4\u10d0\u10e0\u10d7\u10dd\u10dd\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8, \u10e0\u10d0\u10ea \u10ee\u10d4\u10da\u10e1 \u10e8\u10d4\u10e3\u10ec\u10e7\u10dd\u10d1\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1 \u10e1\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10db\u10d3\u10d2\u10dd\u10db\u10d0\u10e0\u10d4\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10eb\u10da\u10d8\u10d4\u10e0\u10d4\u10d1\u10d0\u10e1. \u10ee\u10dd\u10da\u10dd \u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d8\u10d0\u10dc, \u10e0\u10dd\u10d3\u10d4\u10e1\u10d0\u10ea \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10e1 \u10d2\u10d0\u10e1\u10ea\u10d4\u10db\u10d4\u10dc \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d8\u10d7 \u10d0\u10dc \u10d0\u10ee\u10d3\u10d4\u10dc\u10d4\u10dc \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d8\u10e1\u10d4\u10d7 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d0\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10e0 \u10e3\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d3\u10d4\u10d1\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1.&nbsp; \u201e\u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u201c \u10d1\u10d4\u10d2\u10e0\u10d0\u10d5\u10e1 \u10d0\u10e0\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10e6\u10d4\u10d1\u10d8\u10e1\u10d7\u10d0\u10dc\u10d0\u10d5\u10d4, \u10d0\u10e0\u10d0\u10db\u10d4\u10d3 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1.<\/p>\n\n\n\n<p>\u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10e8\u10d8 \u10db\u10dd\u10ea\u10d4\u10db\u10e3\u10da\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 \u10d2\u10d0\u10dc\u10de\u10d8\u10e0\u10dd\u10d1\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10e7\u10dd \u10ec\u10d8\u10dc\u10d0\u10e1\u10ec\u10d0\u10e0 \u10d2\u10d0\u10ec\u10d4\u10e0\u10d8\u10da\u10d8 \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10d7, \u10e0\u10dd\u10db\u10d4\u10da\u10e1\u10d0\u10ea \u10d7\u10d8\u10d7\u10e5\u10db\u10d8\u10e1 10 \u10ec\u10d4\u10da\u10d8 \u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d3\u10dc\u10d4\u10dc \u10e1\u10ee\u10d5\u10d0 \u10e2\u10d8\u10de\u10d8\u10e1 \u10e0\u10d4\u10e4\u10dd\u10e0\u10db\u10d4\u10d1\u10d7\u10d0\u10dc \u10d4\u10e0\u10d7\u10d0\u10d3. \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e8\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e0\u10d4\u10e4\u10dd\u10e0\u10db\u10d4\u10d1\u10d8 1995 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc \u10d3\u10d0\u10d8\u10ec\u10e7\u10dd \u10d3\u10d0 2000 \u10ec\u10d4\u10da\u10e1 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d3\u10d0, \u10e0\u10dd\u10db\u10da\u10d8\u10d7\u10d0\u10ea \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10d7 \u10d0\u10e6\u10d0\u10e0 \u10d3\u10d0\u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10dd\u10d3\u10d0 \u10d2\u10d0\u10e3\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d4\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0. 1999 \u10ec\u10da\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10e8\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d0\u10e1 \u10db\u10d7\u10da\u10d8\u10d0\u10dc\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 6% \u10d4\u10ed\u10d8\u10e0\u10d0, \u10ee\u10dd\u10da\u10dd \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8 21%-\u10e1 \u10e8\u10d4\u10d0\u10d3\u10d2\u10d4\u10dc\u10d3\u10d0. \u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d8\u10e1\u10d0\u10e1 \u10d3\u10d0\u10d3\u10d0\u10e1\u10e2\u10e3\u10e0\u10d3\u10d0 \u10e0\u10dd\u10db \u10d2\u10e0\u10eb\u10d4\u10da\u10d5\u10d0\u10d3\u10d8\u10d0\u10dc \u10de\u10d4\u10e0\u10d8\u10dd\u10d3\u10e8\u10d8 \u10e4\u10d8\u10e1\u10d9\u10d0\u10da\u10e3\u10e0\u10d8 \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10d6\u10e0\u10d3\u10d0\u10e1 \u10d8\u10ec\u10d5\u10d4\u10d5\u10e1. 2000 \u10ec\u10d4\u10da\u10e1 \u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10e8\u10d8 \u10d3\u10d0\u10e4\u10d8\u10e5\u10e1\u10d8\u10e0\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10db\u10d7\u10da\u10d8\u10d0\u10dc\u10d8 \u10db\u10dd\u10ea\u10e3\u10da\u10dd\u10d1\u10d8\u10e1 \u10db\u10d9\u10d5\u10d4\u10d7\u10e0\u10d8 \u10d9\u10da\u10d4\u10d1\u10d0. \u10db\u10d8\u10e1\u10d8 \u10ec\u10d8\u10da\u10d8 \u10db\u10d7\u10da\u10d8\u10d0\u10dc \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10ea\u10e3\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 6%- \u10d3\u10d0\u10dc 2,3%-\u10d8\u10d0\u10dc \u10db\u10d8\u10dc\u10d8\u10db\u10e3\u10db\u10d3\u10d4 \u10d3\u10d0\u10d4\u10ea\u10d0. \u10e0\u10d4\u10e4\u10dd\u10e0\u10db\u10d8\u10e1 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2, 2001 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc&nbsp; \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10d3\u10d0\u10dc \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d8\u10da\u10d8 \u10d2\u10d0\u10d8\u10d6\u10d0\u10e0\u10d3\u10d0 \u10d3\u10d0 \u10e0\u10d0\u10ea \u10e7\u10d5\u10d4\u10da\u10d0\u10d6\u10d4 \u10db\u10d7\u10d0\u10d5\u10d0\u10e0\u10d8\u10d0, \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10db\u10dd\u10ea\u10e3\u10da\u10dd\u10d1\u10d8\u10e1 \u10ec\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5 \u10e2\u10e0\u10d4\u10dc\u10d3\u10e1 \u10db\u10d8\u10f0\u10e7\u10d5\u10d0 \u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10d8\u10e1 \u10db\u10d7\u10da\u10d8\u10d0\u10dc\u10d8 \u10e8\u10d8\u10d3\u10d0 \u10de\u10e0\u10dd\u10d3\u10e3\u10e5\u10e2\u10d8\u10e1 \u10d6\u10e0\u10d3\u10d8\u10e1 \u10e2\u10e0\u10d4\u10dc\u10d3\u10d8. [1]<\/p>\n\n\n\n<p><strong>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 <\/strong><strong>\u10e1\u10d0\u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd<\/strong><strong>&nbsp;<\/strong><strong>\u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1<\/strong><strong>&nbsp;<\/strong><strong>\u10d3\u10d4\u10e2\u10d0\u10da\u10d4\u10d1\u10d8<\/strong><\/p>\n\n\n\n<p>\u10e0\u10d4\u10e4\u10dd\u10e0\u10db\u10d0\u10db\u10d3\u10d4\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10db\u10dd\u10d3\u10d4\u10da\u10d8 \u10d8\u10d7\u10d5\u10d0\u10da\u10d8\u10e1\u10ec\u10d8\u10dc\u10d4\u10d1\u10d3\u10d0 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10db\u10d0\u10e0\u10e2\u10d8\u10d5 \u10db\u10dd\u10d3\u10d4\u10da\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e1\u10e0\u10e3\u10da\u10d3\u10d4\u10d1\u10dd\u10d3\u10d0 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8 \u10e4\u10dd\u10e0\u10db\u10e3\u10da\u10d8\u10d7:<\/p>\n\n\n\n<p>\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10e1 \u2013 \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8 = \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 x 15% = \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10da \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10e1.<\/p>\n\n\n\n<p>\u10d0\u10ee\u10da\u10d0\u10dc\u10d3\u10d4\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10d9\u10d5\u10d4\u10d7\u10d8\u10d0 15 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8. \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10d7 \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10d7\u10d0\u10dc\u10ee\u10d0 \u10db\u10d8\u10d8\u10e6\u10d4\u10d1\u10d0 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10dd\u10d1\u10d8\u10d4\u10e5\u10e2\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10d2\u10d0\u10dc\u10d0\u10ea\u10d4\u10db\u10d8\u10e1\/\u10d2\u10d0\u10ec\u10d4\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d8\u10e1 0.85-\u10d6\u10d4 \u10d2\u10d0\u10e7\u10dd\u10e4\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d0\u10d3.<\/p>\n\n\n\n<p>\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10d8\u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d4\u10d1\u10d0 \u10e8\u10d4\u10db\u10d3\u10d4\u10d2\u10d8 \u10e4\u10dd\u10e0\u10db\u10e3\u10da\u10d8\u10d7:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/geoeconomics.ge\/wp-content\/uploads\/2022\/02\/Screen-Shot-2022-02-22-at-11.47.21-AM.png\"><img decoding=\"async\" loading=\"lazy\" width=\"184\" height=\"49\" src=\"https:\/\/geoeconomics.ge\/wp-content\/uploads\/2022\/02\/Screen-Shot-2022-02-22-at-11.47.21-AM.png\" alt=\"\" class=\"wp-image-14255\"\/><\/a><\/figure>\n\n\n\n<p><strong>\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e3\u10e0\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10d5\u10e0\u10ea\u10d4\u10da\u10d3\u10d4\u10d1\u10d0<\/strong> \u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d6\u10d4 \u10d3\u10d0 \u10d0\u10e0\u10d0\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d6\u10d4, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10e1&nbsp; \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d8 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10d4\u10e8\u10d5\u10d4\u10dd\u10d1\u10d8\u10d7.<\/p>\n\n\n\n<p><strong>\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e3\u10e0\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10d0\u10e0 \u10d5\u10e0\u10ea\u10d4\u10da\u10d3\u10d4\u10d1\u10d0<\/strong> \u10e8\u10d4\u10db\u10d3\u10d4\u10d2 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d6\u10d4: \u10d9\u10dd\u10db\u10d4\u10e0\u10ea\u10d8\u10e3\u10da \u10d1\u10d0\u10dc\u10d9\u10d6\u10d4, \u10e1\u10d0\u10d9\u10e0\u10d4\u10d3\u10d8\u10e2\u10dd \u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d6\u10d4, \u10e1\u10d0\u10d3\u10d0\u10d6\u10e6\u10d5\u10d4\u10d5\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d6\u10d4, \u10db\u10d8\u10d9\u10e0\u10dd\u10e1\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10d2\u10d0\u10db\u10ea\u10d4\u10db \u10e1\u10e3\u10d1\u10d8\u10d4\u10e5\u10e2\u10d6\u10d4, \u10e2\u10dd\u10e2\u10d0\u10da\u10d8\u10d6\u10d0\u10e2\u10dd\u10e0\u10d8\u10e1 \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10e3\u10e0-\u10d4\u10da\u10d4\u10e5\u10e2\u10e0\u10dd\u10dc\u10e3\u10da\u10d8 \u10e4\u10dd\u10e0\u10db\u10d8\u10d7 \u10db\u10dd\u10db\u10ec\u10e7\u10dd\u10d1 \u10de\u10d8\u10e0\u10d6\u10d4;<\/p>\n\n\n\n<p>\u10e0\u10d4\u10d6\u10d8\u10d3\u10d4\u10dc\u10e2\u10d8 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 <strong>\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10d7<\/strong><strong> <\/strong><strong>\u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1<\/strong><strong> <\/strong><strong>\u10dd\u10d1\u10d8\u10d4\u10e5\u10e2\u10d8\u10d0<\/strong><strong>:<\/strong><\/p>\n\n\n\n<ul><li>\u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0;<\/li><li>\u10d2\u10d0\u10ec\u10d4\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d8 \u10d0\u10dc \u10e1\u10ee\u10d5\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1;<\/li><li>\u10e3\u10e1\u10d0\u10e1\u10e7\u10d8\u10d3\u10da\u10dd\u10d3 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0\/\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10ec\u10d4\u10d5\u10d0 \u10d0\u10dc\/\u10d3\u10d0 \u10e4\u10e3\u10da\u10d0\u10d3\u10d8 \u10e1\u10d0\u10ee\u10e1\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d4\u10db\u10d0;<\/li><li>\u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10dd\u10d1\u10d8\u10d7\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 \u10ec\u10d8\u10dc\u10d0 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1\/\u10d2\u10d0\u10ec\u10d4\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1 (\u10d7\u10e3 \u10d2\u10d0\u10ec\u10d4\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d8 \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10e1) 1 %-\u10e1.<\/li><\/ul>\n\n\n\n<p>\u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10d3\u10d0\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da \u10ec\u10d4\u10da\u10e1 \u10d2\u10d0\u10ec\u10d4\u10e3\u10da\u10d8 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10dd\u10d1\u10d8\u10d7\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1 \u10d6\u10e6\u10d5\u10e0\u10e3\u10da\u10d8 \u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0\u10d0 \u10db\u10d8\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d3\u10d0\u10e1\u10e0\u10e3\u10da\u10d4\u10d1\u10d0\u10db\u10d3\u10d4 \u10d2\u10d0\u10ec\u10d4\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1 1%.<\/p>\n\n\n\n<p>\u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1 \u10d4\u10ec\u10d4\u10d5\u10d0, \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10d7 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10dd\u10d1\u10d8\u10d4\u10e5\u10e2\u10d8\u10d0:<\/p>\n\n\n\n<ul><li>\u10d2\u10d0\u10ec\u10d4\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d8 \u10d0\u10dc \u10e1\u10ee\u10d5\u10d0 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d0, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8&nbsp; \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10d0\u10dc\/\u10d3\u10d0 \u10d0\u10e0 \u10d2\u10d0\u10db\u10dd\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4\u10dd\u10d1\u10e1 \u10d0\u10db \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10db\u10d8\u10d6\u10dc\u10d8\u10d3\u10d0\u10dc (\u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1, \u10d0\u10e0 \u10d0\u10e0\u10d8\u10e1 \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10e1\u10d0\u10e5\u10d5\u10d4\u10da\u10db\u10dd\u10e5\u10db\u10d4\u10d3\u10dd \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10d0\u10dc \u10d0\u10e0 \u10d2\u10d0\u10db\u10dd\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4\u10dd\u10d1\u10e1 \u10d2\u10e0\u10d0\u10dc\u10e2\u10d8\u10e1 \u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10d6\u10dc\u10d8\u10d3\u10d0\u10dc);<\/li><li>\u10e3\u10e1\u10d0\u10e1\u10e7\u10d8\u10d3\u10da\u10dd\u10d3 \u10e1\u10d0\u10e5\u10dd\u10dc\u10da\u10d8\u10e1 \u10db\u10d8\u10ec\u10dd\u10d3\u10d4\u10d1\u10d0\/\u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10ec\u10d4\u10d5\u10d0 \u10d0\u10dc\/\u10d3\u10d0 \u10e4\u10e3\u10da\u10d0\u10d3\u10d8 \u10e1\u10d0\u10ee\u10e1\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10ea\u10d4\u10db\u10d0, \u10d7\u10e3 \u10d4\u10e1 \u10d0\u10e0 \u10d2\u10d0\u10db\u10dd\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4\u10dd\u10d1\u10e1 \u10d0\u10db \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10db\u10d8\u10d6\u10dc\u10d8\u10d3\u10d0\u10dc;<\/li><li>\u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10dd\u10d1\u10d8\u10d7\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d8, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 \u10ec\u10d8\u10dc\u10d0 \u10d9\u10d0\u10da\u10d4\u10dc\u10d3\u10d0\u10e0\u10e3\u10da\u10d8 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d8\u10e1\/\u10d2\u10d0\u10ec\u10d4\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d8\u10e1 (\u10d7\u10e3 \u10d2\u10d0\u10ec\u10d4\u10e3\u10da\u10d8 \u10ee\u10d0\u10e0\u10ef\u10d8 \u10d0\u10e6\u10d4\u10db\u10d0\u10e2\u10d4\u10d1\u10d0 \u10db\u10d8\u10e6\u10d4\u10d1\u10e3\u10da \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10d0\u10da\u10e1) 1 %-\u10e1.&nbsp; [3]<\/li><\/ul>\n\n\n\n<p>\u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10e1 \u10db\u10d8\u10d4\u10e0 \u10db\u10d8\u10d9\u10e0\u10dd \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e1\u10e2\u10d0\u10e2\u10e3\u10e1\u10d8\u10e1 \u10db\u10e5\u10dd\u10dc\u10d4 \u10de\u10d8\u10e0\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10e0\u10dd\u10d3\u10e3\u10e5\u10ea\u10d8\u10d8\u10e1 \u10e8\u10d4\u10e1\u10e7\u10d8\u10d3\u10d5\u10d0 \u10d0\u10e6\u10d0\u10e0 \u10d8\u10d7\u10d5\u10da\u10d4\u10d1\u10d0 \u10d0\u10e0\u10d0\u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10ee\u10d0\u10e0\u10ef\u10d0\u10d3 \u10d3\u10d0 \u10d0\u10e0 \u10d3\u10d0\u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10d7, \u10d7\u10e3 \u10d0\u10db \u10de\u10d8\u10e0\u10d8 \u10db\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10e0\u10dd\u10d3\u10e3\u10e5\u10ea\u10d8\u10d8\u10e1 \u10e0\u10d4\u10d0\u10da\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1\u10d0\u10e1\/\u10e8\u10d4\u10eb\u10d4\u10dc\u10d8\u10e1\u10d0\u10e1 \u10d2\u10d0\u10db\u10dd\u10ec\u10d4\u10e0\u10d8\u10da\u10d8\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d3\u10dd\u10d9\u10e3\u10db\u10d4\u10dc\u10e2\u10d8.<\/p>\n\n\n\n<p>\u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0 2019 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc \u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d3\u10d4\u10d1\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d0\u10ee\u10d0\u10da\u10d8 \u10e0\u10d4\u10df\u10d8\u10db\u10d8\u10e1 \u10de\u10e0\u10d8\u10dc\u10ea\u10d8\u10de\u10d4\u10d1\u10d8\u10d7, \u10e0\u10d0\u10ea \u10e4\u10d0\u10e5\u10e2\u10dd\u10d1\u10e0\u10d8\u10d5\u10d0\u10d3 \u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10e1 \u10db\u10d0\u10d7 \u10d2\u10d0\u10dc\u10d7\u10d0\u10d5\u10d8\u10e1\u10e3\u10e4\u10da\u10d4\u10d1\u10d0\u10e1 \u10d0\u10db \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1\u10d2\u10d0\u10dc, \u10e0\u10d0\u10d3\u10d2\u10d0\u10dc \u10d8\u10e1\u10d8\u10dc\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d0\u10e1 \u10d0\u10e0 \u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d4\u10dc, \u10ee\u10dd\u10da\u10dd \u10e0\u10d0\u10ea \u10e8\u10d4\u10d4\u10ee\u10d4\u10d1\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0 \u10d8\u10dc\u10e1\u10e2\u10d8\u10e2\u10e3\u10e2\u10d4\u10d1\u10e1 \u10d8\u10e1\u10d8\u10dc\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d0\u10ee\u10d0\u10da \u10e0\u10d4\u10df\u10d8\u10db\u10d6\u10d4 2023 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc \u10d2\u10d0\u10d3\u10d0\u10d5\u10da\u10d4\u10dc. [5]<\/p>\n\n\n\n<p>\u10d8\u10d2\u10d4\u10d2\u10db\u10d4\u10d1\u10d0 \u10db\u10d4\u10ec\u10d0\u10e0\u10db\u10d4 \u10e4\u10d8\u10d6\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10db\u10d4\u10e5\u10d0\u10dc\u10d8\u10d6\u10db\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d8 \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d0. \u10d0\u10e1\u10d4\u10d5\u10d4, \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1, \u10db\u10d0\u10d7 \u10e8\u10dd\u10e0\u10d8\u10e1 \u10e1\u10d0\u10ef\u10d0\u10e0\u10dd \u10e1\u10d0\u10db\u10d0\u10e0\u10d7\u10da\u10d8\u10e1 \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da\u10d8 \u10de\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1, \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10d7 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10d0\u10ee\u10d0\u10da\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1 \u10d2\u10d0\u10d5\u10e0\u10ea\u10d4\u10da\u10d4\u10d1\u10d0. \u10d1\u10d0\u10dc\u10d9\u10d4\u10d1\u10d8\u10e1, \u10e1\u10d0\u10d3\u10d0\u10d6\u10e6\u10d5\u10d4\u10d5\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1, \u10db\u10d8\u10d9\u10e0\u10dd\u10e1\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10da\u10dd\u10db\u10d1\u10d0\u10e0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d0\u10ee\u10d0\u10da \u10db\u10dd\u10d3\u10d4\u10da\u10d6\u10d4 \u10d2\u10d0\u10d3\u10d0\u10e7\u10d5\u10d0\u10dc\u10d8\u10e1 \u10db\u10d8\u10d6\u10d0\u10dc\u10e8\u10d4\u10ec\u10dd\u10dc\u10d8\u10da\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10e1\u10d0\u10e1\u10d0\u10d6\u10e6\u10d5\u10e0\u10d0\u10d3 \u10db\u10e3\u10e8\u10d0\u10dd\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d2\u10e0\u10eb\u10d4\u10da\u10d4\u10d1\u10d0. \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d0\u10d3\u10db\u10d8\u10dc\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e0\u10d4\u10d2\u10e3\u10da\u10d8\u10e0\u10d4\u10d1\u10d4\u10da\u10d8 \u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10ee\u10d5\u10d4\u10ec\u10d0. [6]<\/p>\n\n\n\n<p>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10db \u10ee\u10d4\u10da\u10d8 \u10db\u10dd\u10d0\u10ec\u10d4\u10e0\u10d0 \u10db\u10e0\u10d0\u10d5\u10d0\u10da\u10db\u10ee\u10e0\u10d8\u10d5 \u10d9\u10dd\u10dc\u10d5\u10d4\u10dc\u10ea\u10d8\u10d0\u10e1 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10d0\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10d8\u10db \u10d6\u10dd\u10db\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10e1\u10d0\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10da\u10d0\u10d3, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10d8\u10ea \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10d1\u10d0\u10d6\u10d8\u10e1 \u10e8\u10d4\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e2\u10d0\u10dc\u10d8\u10e1 \u10de\u10e0\u10d4\u10d5\u10d4\u10dc\u10ea\u10d8\u10d0\u10e1 \u10d4\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0. \u10d3\u10d0\u10e1\u10d0\u10d1\u10d4\u10d2\u10e0\u10d8 \u10d1\u10d0\u10d6\u10d8\u10e1 \u10e8\u10d4\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e2\u10d0\u10dc\u10d8\u10e1 \u10d0\u10e6\u10d9\u10d5\u10d4\u10d7\u10d8\u10e1 \u10db\u10e0\u10d0\u10d5\u10d0\u10da\u10db\u10ee\u10e0\u10d8\u10d5\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d9\u10dd\u10dc\u10d5\u10d4\u10dc\u10ea\u10d8\u10d0 (BEPS-MLI), \u10e0\u10dd\u10db\u10d4\u10da\u10e1\u10d0\u10ea 100 \u10db\u10d4\u10e2\u10db\u10d0 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10db \u10d3\u10d0 \u10d8\u10e3\u10e0\u10d8\u10e1\u10d3\u10d8\u10e5\u10ea\u10d8\u10d0\u10db \u10db\u10dd\u10d0\u10ec\u10d4\u10e0\u10d0 \u10ee\u10d4\u10da\u10d8, \u10d0\u10d0\u10ee\u10da\u10d4\u10d1\u10e1 \u10d0\u10e0\u10e1\u10d4\u10d1\u10e3\u10da \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10de\u10d0\u10d9\u10d4\u10e2\u10e1 \u10d3\u10d0 \u10d0\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10e1 \u10db\u10e3\u10da\u10e2\u10d8\u10dc\u10d0\u10ea\u10d8\u10dd\u10dc\u10d0\u10da\u10e3\u10e0\u10d8 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1\u10d2\u10d0\u10dc \u10d7\u10d0\u10d5\u10d8\u10e1 \u10d0\u10e0\u10d8\u10d3\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10eb\u10da\u10d4\u10d1\u10da\u10dd\u10d1\u10d4\u10d1\u10e1. BEPS MLI-\u10d8\u10e1 \u10db\u10d8\u10d6\u10d0\u10dc\u10d8\u10d0 \u10db\u10dd\u10d0\u10ee\u10d3\u10d8\u10dc\u10dd\u10e1 \u10d0\u10e0\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10dd\u10e0\u10db\u10ee\u10e0\u10d8\u10d5\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10d3\u10d8\u10e4\u10d8\u10d9\u10d0\u10ea\u10d8\u10d0, \u10e0\u10d0\u10d7\u10d0 \u10e1\u10ec\u10e0\u10d0\u10e4\u10d0\u10d3 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d3\u10d4\u10e1 \u10d6\u10dd\u10db\u10d4\u10d1\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10d8\u10e1 \u10f0\u10d8\u10d1\u10e0\u10d8\u10d3\u10e3\u10da\u10d8 \u10e1\u10e5\u10d4\u10db\u10d4\u10d1\u10d8\u10e1, \u10ee\u10d4\u10da\u10e8\u10d4\u10d9\u10e0\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10d1\u10dd\u10e0\u10dd\u10e2\u10d0\u10d3 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0 \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d8 \u10d3\u10d0\u10ec\u10d4\u10e1\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d8\u10dc\u10d0\u10d0\u10e6\u10db\u10d3\u10d4\u10d2. \u10d0\u10db\u10df\u10d0\u10db\u10d0\u10d3 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d0 56 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e1\u10d7\u10d0\u10dc \u10d0\u10e5\u10d5\u10e1 \u10d3\u10d0\u10d3\u10d4\u10d1\u10e3\u10da\u10d8 \u10e8\u10d4\u10d7\u10d0\u10dc\u10ee\u10db\u10d4\u10d1\u10d4\u10d1\u10d8 \u10dd\u10e0\u10db\u10d0\u10d2\u10d8 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d8\u10e1 \u10d3\u10d0\u10e3\u10e8\u10d5\u10d4\u10d1\u10da\u10dd\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1 \u10d3\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1\u10d2\u10d0\u10dc \u10d7\u10d0\u10d5\u10d8\u10e1 \u10d0\u10e0\u10d8\u10d3\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d8\u10dc\u10d0\u10d0\u10e6\u10db\u10d3\u10d4\u10d2 \u10e1\u10d0\u10d7\u10d0\u10dc\u10d0\u10d3\u10dd \u10e6\u10dd\u10dc\u10d8\u10e1\u10eb\u10d8\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10e2\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1. [7]<\/p>\n\n\n\n<p>2017 \u10ec\u10da\u10d8\u10d3\u10d0\u10dc, \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10ec\u10da\u10d8\u10e3\u10e0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10e1 \u10d8\u10ee\u10d3\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10db\u10ee\u10d3\u10d4\u10da\u10d7\u10d0 \u10dd\u10e0\u10d8 \u10ef\u10d2\u10e3\u10e4\u10d8: (i) \u10d3\u10d0\u10d0\u10ee\u10da\u10dd\u10d4\u10d1\u10d8\u10d7 7,600 \u10d2\u10d0\u10d3\u10d0\u10db\u10ee\u10d3\u10d4\u10da\u10d8 \u10d0\u10e0\u10d8\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e2\u10e0\u10d0\u10d3\u10d8\u10ea\u10d8\u10e3\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10db\u10ee\u10d3\u10d4\u10da\u10d8; \u10d3\u10d0 (ii) \u10d3\u10d0\u10d0\u10ee\u10da\u10dd\u10d4\u10d1\u10d8\u10d7 60,000 \u10d2\u10d0\u10d3\u10d0\u10db\u10ee\u10d3\u10d4\u10da\u10d8 \u10d0\u10e0\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10db\u10ee\u10d3\u10d4\u10da\u10d8. \u10d4\u10e1 \u10e3\u10d9\u10d0\u10dc\u10d0\u10e1\u10d9\u10dc\u10d4\u10da\u10d8 \u10ef\u10d2\u10e3\u10e4\u10d8 \u10d3\u10d4\u10d9\u10da\u10d0\u10e0\u10d0\u10ea\u10d8\u10d4\u10d1\u10e1 \u10e7\u10dd\u10d5\u10d4\u10da\u10d7\u10d5\u10d8\u10e3\u10e0\u10d0\u10d3 \u10ec\u10d0\u10e0\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 \u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10e1 \u10d8\u10ee\u10d3\u10d8\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d2\u10d0\u10e0\u10d4\u10d7 \u10d2\u10d0\u10e2\u10d0\u10dc\u10d8\u10da\u10d8 \u10d7\u10d0\u10dc\u10ee\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc, \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10d0\u10e5\u10ea\u10d8\u10dd\u10dc\u10d4\u10e0\u10d4\u10d1\u10e1 \u10d3\u10d0 \u10d3\u10d8\u10e0\u10d4\u10e5\u10e2\u10dd\u10e0\u10d4\u10d1\u10e1 \u10d2\u10d0\u10e3\u10dc\u10d0\u10ec\u10d8\u10da\u10d3\u10d0. [8]<\/p>\n\n\n\n<p><strong>\u201e\u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1\u201c \u10e8\u10d4\u10e4\u10d0\u10e1\u10d4\u10d1\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10db\u10dd\u10da\u10dd\u10d3\u10d8\u10dc\u10d4\u10d1\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8<\/strong><\/p>\n\n\n\n<p>\u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1 \u10db\u10d0\u10d9\u10e0\u10dd\u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d4\u10d1\u10d8 \u10e8\u10d4\u10d0\u10e4\u10d0\u10e1\u10d0 USAID-\u10db (\u10d3\u10d0\u10e4\u10d8\u10dc\u10d0\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10e0\u10dd\u10d4\u10e5\u10e2\u10d8\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e8\u10d8 \u10db\u10db\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10d1\u10d0 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1). \u10e0\u10d4\u10e4\u10dd\u10e0\u10db\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d8 \u10d3\u10d0\u10d0\u10ee\u10da\u10dd\u10d4\u10d1\u10d8\u10d7 1,5 \u10ec\u10d4\u10da\u10d8\u10ec\u10d0\u10d3\u10e8\u10d8 \u10d2\u10d0\u10ee\u10d3\u10d4\u10d1\u10d0 \u10ee\u10d4\u10da\u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1\u10d8, \u10db\u10d0\u10dc\u10d0\u10db\u10d3\u10d4 \u10e0\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d0\u10d3\u10d0\u10ea \u10db\u10d8\u10d8\u10e6\u10d4\u10e1 \u10d3\u10d0\u10e1\u10d9\u10d5\u10dc\u10d0, \u10e0\u10dd\u10db:<\/p>\n\n\n\n<ul><li>\u10db\u10dd\u10d3\u10d4\u10da\u10e1 \u10d0\u10e5\u10d5\u10e1 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10ec\u10d0\u10db\u10d0\u10ee\u10d0\u10da\u10d8\u10e1\u10d4\u10d1\u10d4\u10da\u10d8 \u10d4\u10e4\u10d4\u10e5\u10e2\u10d8. \u10d8\u10e1 1,5 \u10ec\u10d4\u10da\u10d8\u10ec\u10d0\u10d3\u10e8\u10d8 \u10d2\u10d5\u10de\u10d8\u10e0\u10d3\u10d4\u10d1\u10d0 \u10e1\u10ee\u10d5\u10d0\u10d3\u10d0\u10e1\u10ee\u10d5\u10d0 \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d0\u10e1, \u10d9\u10d4\u10e0\u10eb\u10dd\u10d3: \u10e1\u10d0\u10e4\u10dd\u10dc\u10d3\u10dd \u10d9\u10d0\u10de\u10d8\u10e2\u10d0\u10da\u10d8\u10e1 \u10d6\u10e0\u10d3\u10d0\u10e1 3,23%-\u10d8\u10d7, \u10e0\u10d4\u10d0\u10da\u10e3\u10e0\u10d8 \u10db\u10de\u10e8-\u10e1 1,44%-\u10d8\u10d7\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10d4\u10e0\u10d7\u10dd \u10d9\u10d4\u10e0\u10eb\u10dd \u10db\u10dd\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 0,85%-\u10d8\u10d7 \u10d6\u10e0\u10d3\u10d0\u10e1;<\/li><li>\u10d2\u10d0\u10d8\u10d6\u10e0\u10d3\u10d4\u10d1\u10d0 \u10ec\u10db\u10d8\u10dc\u10d3\u10d0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d0\u10d2\u10d4\u10dc\u10e2\u10d4\u10d1\u10d8 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d4\u10d1\u10e8\u10d8 \u10e3\u10e4\u10e0\u10dd \u10db\u10d4\u10e2\u10e1 \u10e9\u10d0\u10d3\u10d4\u10d1\u10d4\u10dc, \u10d5\u10d8\u10d3\u10e0\u10d4 \u10d0\u10e5\u10d0\u10db\u10d3\u10d4;<\/li><li>\u10db\u10dd\u10e1\u10d0\u10da\u10dd\u10d3\u10dc\u10d4\u10da\u10d8\u10d0 \u10e1\u10d0\u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10dd \u10d1\u10d8\u10e3\u10ef\u10d4\u10e2\u10d8\u10e1 \u10ec\u10da\u10d8\u10e3\u10e0 \u10d3\u10d4\u10e4\u10d8\u10ea\u10d8\u10e2\u10d8\u10e1 \u10db\u10d0\u10e5\u10e1\u10d8\u10db\u10e3\u10db 3%-\u10d8\u10d7 \u10d6\u10e0\u10d3\u10d0. \u10db\u10d0\u10d2\u10e0\u10d0\u10db \u10d0\u10db \u10d3\u10d4\u10e4\u10d8\u10ea\u10d8\u10e2\u10e1 \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 1%-\u10d8\u10d7 \u10d6\u10e0\u10d3\u10d0 \u10d3\u10d0 1,25%-\u10d8\u10d7 \u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10e3\u10da\u10d8 \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10d2\u10d0\u10d6\u10e0\u10d3\u10d0 \u10d3\u10d0\u10d0\u10d1\u10d0\u10da\u10d0\u10dc\u10e1\u10d4\u10d1\u10e1. \u10db\u10d8\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d8\u10e1 \u10d3\u10d4\u10e4\u10d8\u10ea\u10d8\u10e2\u10d8 \u10db\u10ea\u10d8\u10e0\u10d4\u10d3\u10d8\u10d7 \u10e8\u10d4\u10db\u10ea\u10d8\u10e0\u10d3\u10d4\u10d1\u10d0. \u10d0\u10ee\u10d0\u10da\u10d8 \u10e1\u10d0\u10d1\u10d8\u10e3\u10ef\u10d4\u10e2\u10dd \u10ec\u10dd\u10dc\u10d0\u10e1\u10ec\u10dd\u10e0\u10dd\u10d1\u10d8\u10e1 \u10db\u10d8\u10e1\u10d0\u10e6\u10ec\u10d4\u10d5\u10d0\u10d3, 2-3 \u10ec\u10da\u10d8\u10e1 \u10d2\u10d0\u10dc\u10db\u10d0\u10d5\u10da\u10dd\u10d1\u10d0\u10e8\u10d8 \u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10d0\u10db \u10ee\u10d0\u10e0\u10ef\u10d4\u10d1\u10d8 \u10d0\u10e0 \u10e3\u10dc\u10d3\u10d0 \u10d2\u10d0\u10d6\u10d0\u10e0\u10d3\u10dd\u10e1. [2]<\/li><\/ul>\n\n\n\n<p><strong>\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u201e\u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1\u201c \u10e8\u10d4\u10d3\u10d4\u10d2\u10d4\u10d1\u10d8 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8<\/strong><\/p>\n\n\n\n<p>2016 \u10ec\u10d4\u10da\u10e1 \u10de\u10d0\u10e0\u10da\u10d0\u10db\u10d4\u10dc\u10e2\u10db\u10d0 \u10db\u10d8\u10d8\u10e6\u10dd \u201e\u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1\u201c \u10e8\u10d4\u10db\u10dd\u10e6\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d4\u10e4\u10dd\u10e0\u10db\u10d0, \u10ee\u10dd\u10da\u10dd 2017 \u10ec\u10da\u10d8\u10e1 1-\u10da\u10d8 \u10d8\u10d0\u10dc\u10d5\u10e0\u10d8\u10d3\u10d0\u10dc \u10d3\u10d0\u10d8\u10ec\u10e7\u10dd \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d0.<\/p>\n\n\n\n<p>2016 \u10ec\u10d4\u10da\u10d7\u10d0\u10dc \u10e8\u10d4\u10d3\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7, 2017 \u10ec\u10d4\u10da\u10e1 \u10d7\u10d8\u10d7\u10e5\u10db\u10d8\u10e1 \u10dd\u10e0\u10ef\u10d4\u10e0 \u10db\u10d4\u10e2\u10d8\u10d0 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10d8\u10ea\u10d8\u10d4\u10d1\u10d8\u10e1 \u10db\u10dd\u10ea\u10e3\u10da\u10dd\u10d1\u10d0 \u10d3\u10d0 650 \u10db\u10d8\u10da\u10d8\u10dd\u10dc\u10d8 \u10d3\u10dd\u10da\u10d0\u10e0\u10e1 \u10d2\u10d0\u10e3\u10e2\u10dd\u10da\u10d3\u10d0. \u10d9\u10d4\u10e0\u10eb\u10dd \u10e1\u10d4\u10e5\u10e2\u10dd\u10e0\u10e8\u10d8 \u10d2\u10d0\u10d6\u10e0\u10d3\u10d8\u10da\u10d8\u10d0 \u10d3\u10d0\u10e1\u10d0\u10e5\u10db\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10da\u10d4\u10d1\u10d8. 2017 \u10ec\u10d4\u10da\u10e1 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10db\u10d0\u10e9\u10d5\u10d4\u10dc\u10d4\u10d1\u10d4\u10da\u10d8 2016 \u10ec\u10d4\u10da\u10d7\u10d0\u10dc \u10e8\u10d4\u10d3\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7, \u10db\u10d9\u10d5\u10d4\u10d7\u10e0\u10d0\u10d3 \u10db\u10dd\u10db\u10d0\u10e2\u10d4\u10d1\u10e3\u10da\u10d8\u10d0. \u10e0\u10d0\u10ea \u10e8\u10d4\u10d4\u10ee\u10d4\u10d1\u10d0 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d0\u10e1, \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d3\u10dd \u10d3\u10d0\u10d5\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d0\u10dd\u10d3\u10d4\u10dc\u10dd\u10d1\u10d0 \u10db\u10d9\u10d5\u10d4\u10d7\u10e0\u10d0\u10d3 \u10d0\u10e0\u10d8\u10e1 \u10e8\u10d4\u10db\u10ea\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8. [10]<\/p>\n\n\n\n<p>2017 \u10ec\u10da\u10d8\u10e1 1 \u10d8\u10d0\u10dc\u10d5\u10d0\u10e0\u10e1 \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d8 \u10d2\u10d0\u10e2\u10d0\u10e0\u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10db\u10dd\u10d1\u10d8\u10da\u10d8\u10d6\u10d4\u10d1\u10d8\u10e1 \u10e0\u10d4\u10df\u10d8\u10db\u10e8\u10d8. \u10d0\u10ee\u10d0\u10da\u10d8 \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d8\u10d7 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10db\u10dd\u10d1\u10d8\u10da\u10d8\u10d6\u10d4\u10d1\u10d8\u10e1 \u10e2\u10e0\u10d0\u10d3\u10d8\u10ea\u10d8\u10e3\u10da\u10d8 \u10e0\u10d4\u10df\u10d8\u10db\u10d8 \u10e8\u10d4\u10d8\u10ea\u10d5\u10d0\u10da\u10d0 \u10d3\u10d0 \u10db\u10d8\u10e1 \u10dc\u10d0\u10ea\u10d5\u10da\u10d0\u10d3 \u10e8\u10d4\u10db\u10dd\u10e6\u10d4\u10d1\u10e3\u10da \u10d8\u10e5\u10dc\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d8\u10e1 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8. \u10d4\u10e1 \u10e0\u10d4\u10df\u10d8\u10db\u10d8 \u10d5\u10e0\u10ea\u10d4\u10da\u10d3\u10d4\u10d1\u10d0 \u10e7\u10d5\u10d4\u10da\u10d0 \u10d8\u10e3\u10e0\u10d8\u10d3\u10d8\u10e3\u10da \u10de\u10d8\u10e0\u10d6\u10d4, \u10d2\u10d0\u10e0\u10d3\u10d0 \u10d6\u10dd\u10d2\u10d8\u10d4\u10e0\u10d7\u10d8 \u10e1\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8\u10e1\u10d0, \u10e0\u10dd\u10d2\u10dd\u10e0\u10d8\u10ea\u10d0\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d8\u10dc\u10e1\u10e2\u10d8\u10e2\u10e3\u10e2\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10dc\u10d0\u10d5\u10d7\u10dd\u10d1\u10d8\u10e1 \u10e1\u10d0\u10eb\u10d8\u10d4\u10d1\u10dd \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8. \u10d0\u10ee\u10d0\u10da\u10d8 \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d8\u10d7, \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10d1\u10d4\u10d2\u10d5\u10e0\u10d0 \u10ee\u10d3\u10d4\u10d1\u10d0 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10db\u10d8\u10e1\u10d8 \u10d2\u10d0\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d0\u10e8\u10d8, \u10e0\u10d0\u10ea \u10d2\u10e3\u10da\u10d8\u10e1\u10ee\u10db\u10dd\u10d1\u10e1 \u10d3\u10d8\u10d5\u10d8\u10d3\u10d4\u10dc\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10ea\u10d4\u10db\u10d0\u10e1 \u10d0\u10dc \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8\u10d7 \u10d3\u10d0\u10d3\u10d2\u10d4\u10dc\u10d8\u10da \u10e1\u10ee\u10d5\u10d0 \u10e8\u10d4\u10db\u10d7\u10ee\u10d5\u10d4\u10d5\u10d4\u10d1\u10e1. 2019 \u10ec\u10da\u10d8\u10e1 \u10d3\u10d4\u10d9\u10d4\u10db\u10d1\u10e0\u10d8\u10e1 \u10d1\u10dd\u10da\u10dd\u10e1, 7641 \u10d2\u10d0\u10d3\u10d0\u10db\u10ee\u10d3\u10d4\u10da\u10d8 \u10ef\u10d4\u10e0 \u10d9\u10d8\u10d3\u10d4\u10d5 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10eb\u10d5\u10d4\u10da \u10e0\u10d4\u10df\u10d8\u10db\u10e1 \u10d4\u10e5\u10d5\u10d4\u10db\u10d3\u10d4\u10d1\u10d0\u10e0\u10d4\u10d1\u10dd\u10d3\u10d0. \u10db\u10d0\u10d7\u10d8 \u10ec\u10d8\u10da\u10d8 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 \u10db\u10d7\u10da\u10d8\u10d0\u10dc\u10d8 \u10d2\u10d0\u10d3\u10d0\u10ee\u10d3\u10d8\u10da\u10d8 \u10d7\u10d0\u10dc\u10ee\u10d8\u10e1 37 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10e1 \u10e8\u10d4\u10d0\u10d3\u10d2\u10d4\u10dc\u10d3\u10d0. [9]<\/p>\n\n\n\n<p>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8 \u10ef\u10d0\u10db\u10e3\u10e0\u10d0\u10d3 \u10db\u10e8\u10de-\u10e1 \u10ec\u10d8\u10da\u10dd\u10d1\u10e0\u10d8\u10d5\u10d0\u10d3 22.8 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10e1 \u10e8\u10d4\u10d0\u10d3\u10d2\u10d4\u10dc\u10e1 (2019 \u10ec.). \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10d7\u10d0\u10d5\u10d0\u10e0\u10d8 \u10ec\u10e7\u10d0\u10e0\u10dd\u10d4\u10d1\u10d8\u10d0 \u10d3\u10e6\u10d2 (\u10db\u10d7\u10da\u10d8\u10d0\u10dc\u10d8 \u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10d4\u10d1\u10d8\u10e1 40.6), \u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 \u10d3\u10d0 \u10ec\u10e7\u10d0\u10e0\u10dd\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10d4\u10d1\u10e3\u10da\u10d8 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 (30.5%), \u10d0\u10e5\u10ea\u10d8\u10d6\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8 (13.2%) \u10d3\u10d0 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8 (7.6%).<\/p>\n\n\n\n<p><strong>\u10d2\u10e0\u10d0\u10e4\u10d8\u10d9\u10d8 1. \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10d1\u10d8\u10e3\u10ef\u10d4\u10e2\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8 (\u10d0\u10d7\u10d0\u10e1 \u10da\u10d0\u10e0\u10d4\u10d1\u10e8\u10d8) \u10d3\u10d0 \u10db\u10e8\u10de \u10d4\u10e0\u10d7 \u10e1\u10e3\u10da\u10d6\u10d4 <\/strong><strong>(\u10db\u10d8\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10e4\u10d0\u10e1\u10d4\u10d1\u10e8\u10d8), \u10da\u10d0\u10e0\u10d8<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u10d3\u10d0\u10e1\u10d0\u10ee\u10d4\u10da\u10d4\u10d1\u10d0<\/strong><strong><\/strong><\/td><td><strong>2015 \u10ec\u10da\u10d8\u10e1 \u10e4\u10d0\u10e5\u10e2\u10d8<\/strong><strong><\/strong><\/td><td><strong>2016 \u10ec\u10da\u10d8\u10e1 \u10e4\u10d0\u10e5\u10e2\u10d8<\/strong><strong><\/strong><\/td><td><strong>2017 \u10ec\u10da\u10d8\u10e1 \u10e4\u10d0\u10e5\u10e2\u10d8<\/strong><strong><\/strong><\/td><td><strong>2018 \u10ec\u10da\u10d8\u10e1 \u10e4\u10d0\u10e5\u10e2\u10d8<\/strong><strong><\/strong><\/td><td><strong>2019 \u10ec\u10da\u10d8\u10e1 \u10e4\u10d0\u10e5\u10e2\u10d8<\/strong><strong><\/strong><\/td><td><strong>2020 \u10ec\u10da\u10d8\u10e1 \u10e4\u10d0\u10e5\u10e2\u10d8<\/strong><strong><\/strong><\/td><\/tr><tr><td>\u10e1\u10d0\u10e8\u10d4\u10db\u10dd\u10e1\u10d0\u10d5\u10da\u10dd \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8<\/td><td>2,052,388.5<\/td><td>1,978,136.4<\/td><td>2,525,970.7<\/td><td>2,877,895.1<\/td><td>3,200,254.7<\/td><td>3,079,840.2<\/td><\/tr><tr><td>\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8<\/td><td>1,025,228.5<\/td><td>1,055,936.5<\/td><td>756,555.5<\/td><td>736,624.4<\/td><td>866,288.9<\/td><td>919,440.6<\/td><\/tr><tr><td>\u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10e3\u10da\u10d8 \u10e6\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8<\/td><td>3,505,454.6<\/td><td>3,286,393.4<\/td><td>4,122,612.8<\/td><td>4,426,909.8<\/td><td>4,243,606.7<\/td><td>3,918,159.1<\/td><\/tr><tr><td>\u10d0\u10e5\u10ea\u10d8\u10d6\u10d8<\/td><td>870,731.8<\/td><td>1,069,658.1<\/td><td>1,450,921.9<\/td><td>1,465,726.6<\/td><td>1,506,675.8<\/td><td>1,619,392.3<\/td><\/tr><tr><td>\u10d8\u10db\u10de\u10dd\u10e0\u10e2\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8<\/td><td>69,294.0<\/td><td>70,040.6<\/td><td>71,618.9<\/td><td>73,416.9<\/td><td>79,073.8<\/td><td>74,369.0<\/td><\/tr><tr><td><strong>\u10db\u10e8\u10de \u10d4\u10e0\u10d7 \u10e1\u10e3\u10da\u10d6\u10d4 (\u10db\u10d8\u10db\u10d3\u10d8\u10dc\u10d0\u10e0\u10d4 \u10e4\u10d0\u10e1\u10d4\u10d1\u10e8\u10d8), \u10da\u10d0\u10e0\u10d8<\/strong><\/td><td><strong>8 550,90<\/strong><\/td><td><strong>9 146,40<\/strong><\/td><td><strong>10 933.9<\/strong><\/td><td><strong>11 968.0<\/strong><\/td><td><strong>13 239.4<\/strong><\/td><td><strong>13 234.1<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u10ec\u10e7\u10d0\u10e0\u10dd:<\/strong> <a href=\"https:\/\/mof.ge\/4776\">https:\/\/mof.ge\/4776<\/a><\/p>\n\n\n\n<p>\u10db\u10e8\u10de-\u10e1 \u10d6\u10e0\u10d3\u10d0 \u10e8\u10d4\u10e1\u10d0\u10db\u10e9\u10dc\u10d4\u10d5\u10d8\u10d0 \u10ec\u10da\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7. \u10d4\u10e1 \u10db\u10dd\u10e1\u10d0\u10da\u10dd\u10d3\u10dc\u10d4\u10da\u10d8\u10ea \u10d8\u10e7\u10dd \u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1 \u10d3\u10d0\u10dc\u10d4\u10e0\u10d2\u10d5\u10d8\u10d3\u10d0\u10dc 1,5 \u10ec\u10d4\u10da\u10d8\u10ec\u10d0\u10d3\u10e8\u10d8 \u10d3\u10d0&nbsp; \u10e8\u10d4\u10d8\u10db\u10e9\u10dc\u10d4\u10d5\u10d0 \u10d9\u10d8\u10d3\u10d4\u10d5\u10d0\u10ea \u10db\u10dd\u10dc\u10d0\u10ea\u10d4\u10db\u10d4\u10d1\u10d8\u10d3\u10d0\u10dc,&nbsp; \u10db\u10d0\u10d2\u10e0\u10d0\u10db 2020 \u10ec\u10d4\u10da\u10e1 \u10d9\u10dd\u10e0\u10dd\u10dc\u10d0\u10d5\u10d8\u10e0\u10e3\u10e1\u10d8\u10e1 \u10de\u10d0\u10dc\u10d3\u10d4\u10db\u10d8\u10d8\u10e1 \u10d2\u10d0\u10db\u10dd \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10db \u10d2\u10d0\u10dc\u10d8\u10ea\u10d0\u10d3\u10d0 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10e0\u10d4\u10ea\u10d4\u10e1\u10d8\u10d0, \u10d4\u10d9\u10dd\u10d4\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10db\u10d0 \u10d6\u10e0\u10d3\u10d0\u10db \u10e8\u10d4\u10d0\u10d3\u10d2\u10d8\u10dc\u10d0 -6,2 \u10de\u10e0\u10dd\u10ea\u10d4\u10dc\u10e2\u10d8. \u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1 \u10d3\u10d0\u10d3\u10d4\u10d1\u10d8\u10d7\u10d8 \u10db\u10ee\u10d0\u10e0\u10d4 \u10d8\u10e1\u10d0\u10d0 \u10e0\u10dd\u10db \u10d7\u10e3 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8 \u10d7\u10d0\u10d5\u10d8\u10d0\u10dc\u10d7 \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1&nbsp; \u10e0\u10d4\u10d8\u10dc\u10d5\u10d8\u10e1\u10e2\u10d8\u10e0\u10d4\u10d1\u10d0\u10e1 \u10db\u10dd\u10d0\u10ee\u10d3\u10d4\u10dc\u10d4\u10dc, \u10d0\u10e0 \u10d3\u10d0\u10d8\u10d1\u10d4\u10d2\u10e0\u10d4\u10d1\u10d8\u10d0\u10dc \u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10d7. [4]<\/p>\n\n\n\n<p><strong>\u10d3\u10d0\u10e1\u10d9\u10d5\u10dc\u10d0<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u10e0\u10dd\u10d2\u10dd\u10e0\u10ea \u10ec\u10d4\u10e1\u10d8, \u10dc\u10d4\u10d1\u10d8\u10e1\u10db\u10d8\u10d4\u10e0\u10d8 \u10e0\u10d4\u10e4\u10dd\u10e0\u10db\u10d0 \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d8\u10d0 \u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10d8 \u10db\u10d3\u10d2\u10dd\u10db\u10d0\u10e0\u10d4\u10dd\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d8\u10e2\u10e3\u10d0\u10ea\u10d8\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10e5\u10db\u10dc\u10d4\u10da\u10d0\u10d3. \u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10db\u10d0 \u10db\u10dd\u10d3\u10d4\u10da\u10db\u10d0 \u10d2\u10d0\u10d0\u10db\u10d0\u10e0\u10e2\u10d8\u10d5\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8\u10e1 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0 \u10d3\u10d0 \u10db\u10d8\u10d5\u10d8\u10e6\u10d4\u10d7 \u10e3\u10e4\u10e0\u10dd \u10e1\u10ec\u10e0\u10d0\u10e4\u10d8, \u10d4\u10e4\u10d4\u10e5\u10e2\u10e3\u10e0\u10d8 \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d2\u10d0\u10e0\u10d4\u10db\u10dd. \u10db\u10dd\u10d2\u10d4\u10d1\u10d0 \u10db\u10d7\u10d0\u10d5\u10d0\u10e0\u10d8 \u10e1\u10d0\u10d9\u10d8\u10d7\u10ee\u10d8\u10d0 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1. \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d0\u10d3, \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10db\u10d7\u10d0\u10d5\u10e0\u10dd\u10d1\u10d8\u10e1 \u10e3\u10de\u10d8\u10e0\u10d5\u10d4\u10da\u10d4\u10e1\u10d8 \u10db\u10d8\u10d6\u10d0\u10dc\u10d8 \u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u10e1 \u10e8\u10d4\u10db\u10dd\u10e6\u10d4\u10d1\u10d8\u10d7 \u10d8\u10e7\u10dd \u10d8\u10e1, \u10e0\u10dd\u10db \u10d2\u10d0\u10d4\u10eb\u10da\u10d8\u10d4\u10e0\u10d4\u10d1\u10d8\u10dc\u10d0 \u10d3\u10d0 \u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10d8 \u10d2\u10d0\u10e0\u10d4\u10db\u10dd \u10e8\u10d4\u10d4\u10e5\u10db\u10dc\u10d0 \u10e5\u10d5\u10d4\u10e7\u10d0\u10dc\u10d0\u10e8\u10d8 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0\u10d8 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d9\u10e3\u10d7\u10ee\u10d8\u10d7.<\/p>\n\n\n\n<p><strong>\u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10e3\u10da\u10d8 \u10da\u10d8\u10e2\u10d4\u10e0\u10d0\u10e2\u10e3\u10e0\u10d0<\/strong><\/p>\n\n\n\n<p>[1] <a href=\"http:\/\/eugeorgia.info\/ka\/article\/541\/estonuri-modelis-qartuli-perspeqtivebi\/\">http:\/\/eugeorgia.info\/ka\/article\/541\/estonuri-modelis-qartuli-perspeqtivebi\/<\/a><br>[2] <a href=\"https:\/\/forbes.ge\/estonuri-modelis-detaleb\/\">https:\/\/forbes.ge\/estonuri-modelis-detaleb\/<\/a><br>[3] <a href=\"https:\/\/old.rs.ge\/4777\">https:\/\/old.rs.ge\/4777<\/a><br>[4] <a href=\"https:\/\/mof.ge\/4776\">https:\/\/mof.ge\/4776<\/a><br>[5] <a href=\"https:\/\/matsne.gov.ge\/ka\/document\/view\/4072647?publication=0\">https:\/\/matsne.gov.ge\/ka\/document\/view\/4072647?publication=0<\/a><br>[6] <a href=\"https:\/\/mof.ge\/images\/File\/strategia\/Strategy-2018-2021-ALL-fv-annex.pdf\">https:\/\/mof.ge\/images\/File\/strategia\/Strategy-2018-2021-ALL-fv-annex.pdf<\/a><br>[7] <a href=\"https:\/\/www.rs.ge\/Media\/Default\/%E1%83%99%E1%83%90%E1%83%9C%E1%83%9D%E1%83%9C%E1%83%9B%E1%83%93%E1%83%94%E1%83%91%E1%83%9A%E1%83%9D%E1%83%91%E1%83%90\/other\/TADAT%20%E1%83%A8%E1%83%94%E1%83%A4%E1%83%90%E1%83%A1%E1%83%94%E1%83%91%E1%83%90%202020%20(%E1%83%A5%E1%83%90%E1%83%A0%E1%83%97%E1%83%A3%E1%83%9A%E1%83%98).pdf\">https:\/\/www.rs.ge\/Media\/Default\/%E1%83%99%E1%83%90%E1%83%9C%E1%83%9D%E1%83%9C%E1%83%9B%E1%83%93%E1%83%94%E1%83%91%E1%83%9A%E1%83%9D%E1%83%91%E1%83%90\/other\/TADAT%20%E1%83%A8%E1%83%94%E1%83%A4%E1%83%90%E1%83%A1%E1%83%94%E1%83%91%E1%83%90%202020%20(%E1%83%A5%E1%83%90%E1%83%A0%E1%83%97%E1%83%A3%E1%83%9A%E1%83%98).pdf<\/a><br>[8] <a href=\"https:\/\/www.rs.ge\/Media\/Default\/%E1%83%99%E1%83%90%E1%83%9C%E1%83%9D%E1%83%9C%E1%83%9B%E1%83%93%E1%83%94%E1%83%91%E1%83%9A%E1%83%9D%E1%83%91%E1%83%90\/other\/TADAT%20%E1%83%A8%E1%83%94%E1%83%A4%E1%83%90%E1%83%A1%E1%83%94%E1%83%91%E1%83%90%202020%20(%E1%83%A5%E1%83%90%E1%83%A0%E1%83%97%E1%83%A3%E1%83%9A%E1%83%98).pdf\">https:\/\/www.rs.ge\/Media\/Default\/%E1%83%99%E1%83%90%E1%83%9C%E1%83%9D%E1%83%9C%E1%83%9B%E1%83%93%E1%83%94%E1%83%91%E1%83%9A%E1%83%9D%E1%83%91%E1%83%90\/other\/TADAT%20%E1%83%A8%E1%83%94%E1%83%A4%E1%83%90%E1%83%A1%E1%83%94%E1%83%91%E1%83%90%202020%20(%E1%83%A5%E1%83%90%E1%83%A0%E1%83%97%E1%83%A3%E1%83%9A%E1%83%98).pdf<\/a><br>[9] <a href=\"https:\/\/www.tadat.org\/assets\/files\/Georgia_Final_PAR_2020_Georgian.pdf\">https:\/\/www.tadat.org\/assets\/files\/Georgia_Final_PAR_2020_Georgian.pdf<\/a><br>[10] <a href=\"https:\/\/ibusiness.ge\/%e1%83%99%e1%83%9d%e1%83%95%e1%83%96%e1%83%90%e1%83%9c%e1%83%90%e1%83%ab%e1%83%94-%e1%83%94%e1%83%a1%e1%83%a2%e1%83%9d%e1%83%9c%e1%83%a3%e1%83%a0%e1%83%98-%e1%83%9b%e1%83%9d%e1%83%93%e1%83%94\/\">https:\/\/ibusiness.ge\/%e1%83%99%e1%83%9d%e1%83%95%e1%83%96%e1%83%90%e1%83%9c%e1%83%90%e1%83%ab%e1%83%94-%e1%83%94%e1%83%a1%e1%83%a2%e1%83%9d%e1%83%9c%e1%83%a3%e1%83%a0%e1%83%98-%e1%83%9b%e1%83%9d%e1%83%93%e1%83%94\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u10d0\u10d5\u10e2\u10dd\u10e0\u10d8\u10e1 \u10e1\u10e2\u10d8\u10da\u10d8 \u10d3\u10d0\u10ea\u10e3\u10da\u10d8\u10d0\u10d7\u10d0\u10db\u10d0\u10e0 \u10d0\u10d1\u10e0\u10d0\u10db\u10d8\u10e8\u10d5\u10d8\u10da\u10d8\u10d8\u10d5\u10d0\u10dc\u10d4 \u10ef\u10d0\u10d5\u10d0\u10ee\u10d8\u10e8\u10d5\u10d8\u10da\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10dd\u10d1\u10d8\u10e1 \u10d7\u10d1\u10d8\u10da\u10d8\u10e1\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8\u10e1\u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e4\u10d0\u10d9\u10e3\u10da\u10e2\u10d4\u10e2\u10d8\u10e1 III \u10d9\u10e3\u10e0\u10e1\u10d8\u10e1 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d8tamar.abramishvili620@eab.tsu.edu.ge \u10d0\u10dc\u10dd\u10e2\u10d0\u10ea\u10d8\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10db\u10d0\u10db\u10dd\u10eb\u10e0\u10d0\u10d5\u10d4\u10d1\u10d4\u10da\u10d8 \u10db\u10d4\u10e5\u10d0\u10dc\u10d8\u10d6\u10db\u10d8\u10d0,<\/p>\n","protected":false},"author":7,"featured_media":13088,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[120,13],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 ,,\u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u201c - \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d0<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/geoeconomics.ge\/?p=14254\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u10db\u10dd\u10d2\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d8\u10e1 ,,\u10d4\u10e1\u10e2\u10dd\u10dc\u10e3\u10e0\u10d8 \u10db\u10dd\u10d3\u10d4\u10da\u10d8\u201c - \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d0\" \/>\n<meta property=\"og:description\" content=\"\u10d0\u10d5\u10e2\u10dd\u10e0\u10d8\u10e1 \u10e1\u10e2\u10d8\u10da\u10d8 \u10d3\u10d0\u10ea\u10e3\u10da\u10d8\u10d0\u10d7\u10d0\u10db\u10d0\u10e0 \u10d0\u10d1\u10e0\u10d0\u10db\u10d8\u10e8\u10d5\u10d8\u10da\u10d8\u10d8\u10d5\u10d0\u10dc\u10d4 \u10ef\u10d0\u10d5\u10d0\u10ee\u10d8\u10e8\u10d5\u10d8\u10da\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10dd\u10d1\u10d8\u10e1 \u10d7\u10d1\u10d8\u10da\u10d8\u10e1\u10d8\u10e1 \u10e1\u10d0\u10ee\u10d4\u10da\u10db\u10ec\u10d8\u10e4\u10dd \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8\u10e1\u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e4\u10d0\u10d9\u10e3\u10da\u10e2\u10d4\u10e2\u10d8\u10e1 III \u10d9\u10e3\u10e0\u10e1\u10d8\u10e1 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d8tamar.abramishvili620@eab.tsu.edu.ge \u10d0\u10dc\u10dd\u10e2\u10d0\u10ea\u10d8\u10d0 \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10d4\u10d1\u10d8 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d8\u10e1 \u10db\u10d0\u10db\u10dd\u10eb\u10e0\u10d0\u10d5\u10d4\u10d1\u10d4\u10da\u10d8 \u10db\u10d4\u10e5\u10d0\u10dc\u10d8\u10d6\u10db\u10d8\u10d0,\" \/>\n<meta property=\"og:url\" content=\"http:\/\/geoeconomics.ge\/?p=14254\" \/>\n<meta property=\"og:site_name\" content=\"\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d0\" \/>\n<meta property=\"article:published_time\" content=\"2022-02-22T07:50:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/geoeconomics.ge\/wp-content\/uploads\/2021\/02\/Why-move-tax-to-Georgia-cover.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"850\" \/>\n\t<meta property=\"og:image:height\" content=\"567\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Estimated reading time\">\n\t<meta name=\"twitter:data1\" content=\"7 minutes\">\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/geoeconomics.ge\/#website\",\"url\":\"https:\/\/geoeconomics.ge\/\",\"name\":\"\\u10e1\\u10d0\\u10e5\\u10d0\\u10e0\\u10d7\\u10d5\\u10d4\\u10da\\u10dd\\u10e1 \\u10d4\\u10d9\\u10dd\\u10dc\\u10dd\\u10db\\u10d8\\u10d9\\u10d0\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/geoeconomics.ge\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-GB\"},{\"@type\":\"ImageObject\",\"@id\":\"http:\/\/geoeconomics.ge\/?p=14254#primaryimage\",\"inLanguage\":\"en-GB\",\"url\":\"https:\/\/geoeconomics.ge\/wp-content\/uploads\/2021\/02\/Why-move-tax-to-Georgia-cover.jpg\",\"width\":850,\"height\":567},{\"@type\":\"WebPage\",\"@id\":\"http:\/\/geoeconomics.ge\/?p=14254#webpage\",\"url\":\"http:\/\/geoeconomics.ge\/?p=14254\",\"name\":\"\\u10db\\u10dd\\u10d2\\u10d4\\u10d1\\u10d8\\u10e1 \\u10d2\\u10d0\\u10d3\\u10d0\\u10e1\\u10d0\\u10ee\\u10d0\\u10d3\\u10d8\\u10e1 ,,\\u10d4\\u10e1\\u10e2\\u10dd\\u10dc\\u10e3\\u10e0\\u10d8 \\u10db\\u10dd\\u10d3\\u10d4\\u10da\\u10d8\\u201c - \\u10e1\\u10d0\\u10e5\\u10d0\\u10e0\\u10d7\\u10d5\\u10d4\\u10da\\u10dd\\u10e1 \\u10d4\\u10d9\\u10dd\\u10dc\\u10dd\\u10db\\u10d8\\u10d9\\u10d0\",\"isPartOf\":{\"@id\":\"https:\/\/geoeconomics.ge\/#website\"},\"primaryImageOfPage\":{\"@id\":\"http:\/\/geoeconomics.ge\/?p=14254#primaryimage\"},\"datePublished\":\"2022-02-22T07:50:12+00:00\",\"dateModified\":\"2022-02-22T07:50:12+00:00\",\"author\":{\"@id\":\"https:\/\/geoeconomics.ge\/#\/schema\/person\/e92c81cc4e59ac749aeb64f39b60e87e\"},\"breadcrumb\":{\"@id\":\"http:\/\/geoeconomics.ge\/?p=14254#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"http:\/\/geoeconomics.ge\/?p=14254\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"http:\/\/geoeconomics.ge\/?p=14254#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"item\":{\"@type\":\"WebPage\",\"@id\":\"https:\/\/geoeconomics.ge\/\",\"url\":\"https:\/\/geoeconomics.ge\/\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"position\":2,\"item\":{\"@type\":\"WebPage\",\"@id\":\"http:\/\/geoeconomics.ge\/?p=14254\",\"url\":\"http:\/\/geoeconomics.ge\/?p=14254\",\"name\":\"\\u10db\\u10dd\\u10d2\\u10d4\\u10d1\\u10d8\\u10e1 \\u10d2\\u10d0\\u10d3\\u10d0\\u10e1\\u10d0\\u10ee\\u10d0\\u10d3\\u10d8\\u10e1 ,,\\u10d4\\u10e1\\u10e2\\u10dd\\u10dc\\u10e3\\u10e0\\u10d8 \\u10db\\u10dd\\u10d3\\u10d4\\u10da\\u10d8\\u201c\"}}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/geoeconomics.ge\/#\/schema\/person\/e92c81cc4e59ac749aeb64f39b60e87e\",\"name\":\"Admin\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/geoeconomics.ge\/#personlogo\",\"inLanguage\":\"en-GB\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/7559d77dfdc93a319f8c02287c67949a?s=96&d=mm&r=g\",\"caption\":\"Admin\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/geoeconomics.ge\/index.php?rest_route=\/wp\/v2\/posts\/14254"}],"collection":[{"href":"https:\/\/geoeconomics.ge\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/geoeconomics.ge\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/geoeconomics.ge\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/geoeconomics.ge\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14254"}],"version-history":[{"count":1,"href":"https:\/\/geoeconomics.ge\/index.php?rest_route=\/wp\/v2\/posts\/14254\/revisions"}],"predecessor-version":[{"id":14256,"href":"https:\/\/geoeconomics.ge\/index.php?rest_route=\/wp\/v2\/posts\/14254\/revisions\/14256"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/geoeconomics.ge\/index.php?rest_route=\/wp\/v2\/media\/13088"}],"wp:attachment":[{"href":"https:\/\/geoeconomics.ge\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/geoeconomics.ge\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/geoeconomics.ge\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}