UDC 330.101.541-336.7
1 State Educational-Scientific Establishment “The Academy of Financial Management”, Kyiv, Ukraine
 bbdunaev@ukr.net
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OPTIMIZATION OF THE TAX RATE ON THE INCOME OF PRODUCTION
Abstract. The optimal rate of the tax on the income of production is determined, at which the net profit and the state budget revenue are steadily increasing, and a stable growth of production is ensured. With a lower rate, there is an accelerated growth in production, and with a larger rate, the budget revenue is increased due to a slowdown in production growth. The function of the marginal tax rate is expressed, under which there is no net profit and production loses its meaning. The conducted macroeconomic modeling of the development of the country’s economy in time has shown that with a decrease in net profit with an increase in the tax rate on the production income, the amplitude and the frequency of fluctuations in the fluctuations in the real GDP change.
Keywords: economy, equilibrium, demand, supply, crisis, market, income, tax, profit, conjuncture, labor, capital, money, depreciation, investment, inflation.
FULL TEXT
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