Kozmanashvili, Lia2019-11-202019-11-202019The 4th International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2019, pp. 205-208978-9941-13-890-4https://dspace.tsu.ge/handle/123456789/5181. საქართველოს საგადასახადო კოდექსი, 3591-IIს, 17.09.2010 (2019წ. 28 ივნისის ცვლილებების გათვალისწინებით). 2. https://matsne.gov.ge/ka/document/view/1043717?publication=150The article discusses some of the tax and accounting aspects of introducing a new rule on income tax. The methodology for calculating profit tax is discussed. Practical examples of profit tax calculation are given.geProfit tax, Profit tax rate, Accounting profit, Dividend distribution to ownersArticle