On the problem of tax system optimization in Ukraine

Abstract

The Dupuit-Laffer surface modeling is implemented as a dependence of the tax revenue of the state from the corporate income tax rate and from the personal income tax rate. The optimal tax rates of the investigated taxes, which ensure the maximization of government tax revenue, are determined. It is substantiated that the effective rate of 18% of the corporate profit tax is on 2% lower than the optimal one, and the rate of 19.5% of the personal income tax is 2.5% lower than the optimal one.