The research titled "Examining the Degree of Awareness Among Taxpayers Regarding the Tax System in the Context of Georgia" explores the complex relationship between tax legislation, taxpayer awareness, and economic development. This study identifies a crucial junction in Georgia's fiscal policy, emphasizing the need for an optimal balance between legislative reforms and taxpayer comprehension. Despite Georgia's efforts to align its tax system with European standards, the research reveals a significant gap in taxpayer awareness, potentially hindering the success of reforms and broader economic development goals. In the introduction, the pivotal role of the tax system in a country's economic and financial infrastructure is highlighted. Georgia, in its pursuit of an attractive and favorable tax environment, has implemented tax reforms to simplify tax administration and harmonize legislation with EU standards. However, the study brings attention to the less effective implementation of these reforms, suggesting a potential lack of taxpayer knowledge as a contributing factor. To assess taxpayer knowledge, the study employed a quantitative survey method, evaluating the level of knowledge among taxpayers and tax system employees regarding the norms and standards of tax legislation. The findings exposed a common thread of limited awareness about specific tax benefits, procedures, and recent legislative changes, indicating a need for targeted educational initiatives. The concept of tax culture, encompassing awareness of legal economic conduct, obligations, risks, and benefits, is deemed vital for stable development. Despite existing information channels such as written/electronic forms, the efficiency of taxpayer education is considered low, as reflected in substantial fines imposed for non-compliance. The study suggests that raising tax culture entails enhancing knowledge about legal norms for both taxpayers and tax employees. The study addresses the surge in detected violations, emphasizing the necessity for a comprehensive assessment of taxpayer and tax system employee knowledge. Recent reforms, including the introduction of personal tax advisors, advance rulings, and special tax regimes, aim to facilitate compliance. However, the study suggests that a significant portion of taxpayers remains unaware of these services and their potential advantages. In terms of recommendations for improving taxpayer awareness, the study proposes strategic interventions, including a comprehensive overhaul of the tax communication strategy. Emphasis is placed on diversifying communication channels to cater to varied informational needs and preferences. Collaborative efforts with educational institutions and professional associations are recommended to develop targeted tax education programs, fostering a more knowledgeable and compliant taxpayer base. The research, adopting a quantitative approach with a structured questionnaire, involved 87 randomly selected respondents spanning various professions. Most respondents exhibited diverse exposure to tax issues, including representation from economists, financial experts, lawyers, accountants, and professionals in fields such as management, psychology, and marketing. The study encompassed respondents from different sectors, including state (32.9%), private (35.3%), international organizations (27.1%), and self-employed/business owners (4.7%). The questionnaire explored taxpayer awareness, covering topics like tax news, reforms, and information. Communication channels for obtaining information included the official website www.rs.ge (67.1%), Internet media (34.1%), and friends/colleagues (43.5%). Notably, SMS notifications from the Revenue Service had minimal utilization (1.2%). Respondents exhibited varying frequencies of seeking information, with 50.6% interested in specific issues, 18.8% daily, and 20% receiving information several times a month. The study highlighted the introduction of the Unified Methodological Base (electronic search system) by the Revenue Service, aiming to provide constantly updated information. However, awareness about this platform was limited, with 67.1% indicating no information. Consultation with Revenue Service employees was common, with 65.9% confirming such interactions. Respondents described their professional relationships with Revenue Service employees as good (24), normal (10), satisfactory (11), and bad (5). Examining taxpayer rights awareness, the majority (64.7%) were aware of their right to receive information from the tax authority, while 61.2% understood their right to tax benefits. Awareness of recovering overpaid tax/sanctions (55.3%), requesting tax audit information (42.4%), and submitting explanations during tax audits (36.5%) varied. The study explored awareness regarding specific aspects of the tax system. While awareness was high for property tax (83.5%) and VAT payer identification (67.1%), gaps existed in areas such as circumstances exempting property declaration (62.4%) and property tax benefits (31.8%). Respondents exhibited diverse knowledge levels on various tax-related concepts, suggesting the need for targeted educational campaigns. Questions regarding tax reforms demonstrated varying respondent awareness, with some citing specific changes like the Estonian model transition, VAT refund reform, and tax reform for international companies. Notably, 87.1% claimed not to have personally benefited from any tax relief. In conclusion, the research provides valuable insights into the challenges and opportunities facing Georgia's tax system. By adopting a multi-faceted approach to taxpayer education, grounded in strategic communication and collaborative partnerships, Georgia can enhance transparency, efficiency, and support for taxpayers. Such efforts not only benefit individuals and businesses but also contribute to broader economic stability and growth, reinforcing the essential link between informed taxpayer engagement and national prosperity. The recommendations emphasize the need for continuous communication, targeted education, and collaboration with relevant institutions to enhance taxpayer awareness. Recommendations include strengthening communication strategies, establishing regular channels for updates, collaborating with educational institutions, and implementing mechanisms for receiving taxpayer feedback. By implementing these suggestions, the Revenue Service can contribute to enhancing taxpayer awareness, fostering communication, and promoting mutual understanding between the tax system and taxpayers in Georgia. [ABSTRACT FROM AUTHOR]