IMPROVEMENT OF THE MODEL FOR DETERMINATION OF THE OPTIMAL TAX RATE

The economic-mathematical model of the maximum tax revenues determination is considered in our article. This model is a modification of already well-known models about dependence of revenues from taxation on an average national tax rate. It is proved by author's research the only one maximum point of the modeled curve' existence. Furthermore, special conditions are stipulated which define how this model could be used in the practice to find the optimal tax rate for the certain country. It is possible to use the developed model only in case when the available statistical data denote that empirical points of a tax rate were placed on either side of Laffer's point.