The Georgia hospitality sector is the largest exporter of services, and its contribution to the GDP is increasing yearly. The hotel sector is the largest in the credit portfolio of the banking system. Georgia's economy is more dependent on revenues from the tourism and hospitality sector. Hotel enterprises play a significant role in the country's economic development. The hotel sector increases revenues, including foreign exchange, creates new jobs, and contributes to developing tourism-oriented industries and social and industrial infrastructure.
The research aims to study the hotel business in the tourist market of Georgia and the demand and supply of hotels in recent years. The paper analyzes implemented and planned investment projects and identifies problems concerning the tax policy in the field, which often causes severe problems and affects business efficiency and competitiveness. Also, the specifics of sales, income from the hotel business, foreign and Georgian investments in the hotel business, and its results are intriguing. The research utilized surveys and interviews with various representatives of the tourism value chain. Both practical and theoretical materials were used in the research process, including statistical data, scientific works, and articles.