Open AccessON THE PROBLEM OF TAX SYSTEM OPTIMIZATION IN UKRAINE
Author(s) -
Valentyna Martynenko
Publication year - 2018
Publication title -
naukovij vìsnik polìssâ
Language(s) - English
Resource type - Journals
eISSN - 2412-2394
pISSN - 2410-9576
DOI - 10.25140/2410-9576-2018-2-2(14)-129-134
Subject(s) - laffer curve , economics , tax reform , indirect tax , public economics , value added tax , ad valorem tax , tax revenue , tax rate , revenue , macroeconomics , state income tax , finance , gross income
Urgency of the research. The process of tax sys-tem reforming is aimed at its optimization – on the one hand, by ensuring the maximization of tax revenues to the budget, and on the other hand – by minimizing the tax evasion.Target setting. Optimization of the Ukrainian tax sys-tem needs to be realized by constructing the Dupuit-Laffer surface for two taxes in order to determine their rates, which will provide the largest amount of tax revenues to the budget.Actual scientific researches and issues analysis. The methods for state tax system optimization are laid by such scholars as R. Bird, L. Kaplow, J. Slemrod and oth-ers. Ideas for optimizing the tax system, both in devel-oped countries and in developing ones, in particular in Ukraine, have not lost their importance today.Uninvestigated parts of general matters defining. The academic economists have not yet sufficiently inves-tigated the problems of optimizing the tax system through the construction of the Dupuit-Laffer surface and finding the optimal level of tax rates, providing the maximal tax revenues to the budget.The research objective. It is necessary to investi-gate the “Dupuit-Laffer effect” for direct national taxes by constructing the Dupuit-Laffer surface in order to optimize tax rates and maximize government tax revenue.The statement of basic materials. The Dupuit-Laffer surface modeling is implemented and 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. Conclusions. It is proved that one of the effective ways of optimizing the tax system in Ukraine is to model the Dupuit-Laffer surface for direct national taxes. Statis-tically significant results of modeling allowed to obtain optimal rates for the studied direct taxes, the application of which will ensure the maximum possible government tax revenue.