The importance of economic and mathematical models for the definition of optimal tax rates

The basis of the article is the importance of the tax system for developing countries in the formation of a socially-oriented market economy. For this purpose, the article highlights the importance of the tax system as a tool for regulating the economy. The main aspects of this article are also the choice of optimal tax rates. The article suggests different models for finding the optimal rates of profit taxes. The adequacy of the model and its role in the economy from the scientific point of view is justified.