UDC 336.225
Authors
Yakovenko E. S.,
student of Institute of financial technologies
and economic security, NRNU MEPhI
Abstract
This article is dedicated to the economic term ‘Laffer curve’. This work describes the history of the named instrument, its usage methods in country’s tax policy and assumptions of what this instrument should look like and how to operate with it in the minds of the greatest economists and mathematicians of 20th century. The main goal of the work is to figure out the ‘mathematics’ of the Laffer curve and prove that the optimal tax indices can be achieved not only in the empirical way, but also with the help of accurate and precise calculations. The results of independent data analysis and mathematical modelling, which main goal was to prove or disprove Laffer’s main law in the taxation field – the double-edged dependency of the amount of tax income and tax rates, are also given in this article.
Keywords
Laffer curve, effective taxation, tax policy, tax migration.
