Abstract

Relevance. The relevance of this research lies in Ukraine's need to modernize its fiscal policies for market efficiency and social welfare, while Georgia must accelerate job creation and wage improvement despite its reforms.

Purpose. The study aims to address and analyse the tax and socio-economic policies of France, their impact on the country’s economy and forecast the consequences of implementing with due regard to migration processes.

Methodology. The basis of the methodological approach in this paper is a qualitative combination of empirical analysis methods based on the collected material, namely analysis, synthesis, specification, the method of analogies, study of experience, methods of mathematical statistics and graphical representation of results.

Results. The main result of the study is the analysis of the key elements of the social and tax systems of France in the dynamics, their interrelationships with the economic and political contexts of the country’s development, the description of key migration processes, analysis of their causes, consequences and state regulation measures (including the impact of the COVID-19 pandemic).

Conclusions. The results of this research, as well as the conclusions drawn from them, are important for improving the current socio-economic policies and taxation system in Ukraine and Georgia. France is a good example of how Ukraine and Georgia should develop real sectors of the economy to achieve effective results.

Keywords: tax system; social protection; gross domestic product; taxes; migration; economic development

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