Features of optimization of direct taxation taking into account the effect of Dupuit-Laffer

Abstract

The purpose of the research. The main purpose of the article is to improve the methodological support for optimizing direct taxation in Ukraine based on economic and mathematical modeling and taking into account the Dupuit-Laffer effect. It is tax optimization that should be used as the basis for reforming the tax system, the purpose of which is to ensure the maximum possible increase in tax revenues to the budget, and to minimize tax evasion. Methodology. To optimize taxation, such economic and mathematical modeling methods as mathematical programming, correlation and regression analysis, and 3D modeling were used. Results. As a result of the study, the optimal tax rates for two national direct taxes in Ukraine were obtained, which would ensure the maximization of tax revenues to the budget. Thus, the optimal tax rate on profits should be 1% higher than the existing one, and the optimal tax rate on personal income should be 6.5%. Then the total state revenue from both taxes will be more than 226 billion UAH. Also, as a result of the study, the prerequisites for the formation of the progressive taxation of personal income to ensure its optimality were identified. Practical meaning. The practical significance of the study lies in the applied nature of the proposed methodological support, which can also be used to optimize indirect taxation, in particular the excise tax and import duty, which is especially important during the implementation of changes to the Tax Code in the field of customs clearance of cars. The further researches of the author will be devoted to this. Another direction of further development will be the optimization of taxation in the context of fiscal decentralization.