The Constitution is the main source of tax law; the constitutional norms define the basis of the financial-legal policy of the state, including the regulation of tax policy. Taxes are the important means of implementing financial and legal policy by the state. The fulfillment of the obligation by individuals and legal entities to pay the taxes established by the Constitution ensures the formation of the budget of all levels in the state. That is why this constitutional obligation has a special, public-legal significance, which is conditioned by the public-legal nature of the state government. The taxpayer must fulfill the obligation imposed on him to pay taxes; otherwise the rights of other persons will be violated, as well as the interests of the state, which will be reflected in the delay in the performance of the functions and tasks imposed by law. The ombudsman institution is very old, but in a modern sense Sweden was first who formed it in the early nineteenth century. According to the Tax Code of Georgia, the tax ombudsman supervises the protection of the rights and legitimate interests of taxpayers on the territory of Georgia, reveals the facts of their violation, and promotes the restoration of violated rights. The tax ombudsman reviews the applications and complaints of individuals related to the facts of violation of the rights of taxpayers by the tax and other state bodies. The main purpose of the Institute of Tax Secrets is to protect the rights and legitimate interests of taxpayers, who are obliged to submit to the tax authority’s information on the correct, timely and complete payment of taxes. The main purpose of tax amnesty is to increase government revenues. It offers disobedient taxpayers the opportunity to return hidden taxes to the budget on the condition that they do not face sanctions and fines. "Amnesty" means "forgiveness" to some extent. Amnesty reduces or abolishes tax or criminal sanctions for non-payment of taxes. Amnesty is very important in Georgia, as the Tax Code in force from 1996 to 2004 provided for 22 types of taxes. Consequently, the tax burden on the taxpayer was enormous. They tried to hide the tax to save their own business. But the main reason for this was the wrong tax policy pursued by the state. Added to this was the corruption that had taken the form of state racketeering. Therefore, the subsequent amnesties were the means of correcting the mistakes made by the state in previous years. Keywords: Constitution, tax, law, code, ombudsman, tax agent, court.
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