This paper is to determine the optimality of taxation based on a comparative analysis of income taxation in developed and developing countries. In our opinion, the main idea of income tax should be the optimal distribution of tax literacy on the basis of a direct definition of income of...

Objective - The aim of the study is to determine the optimality of taxation based on a comparative analysis of income taxation in developed and developing countries.Methodology/Method - The theoretical and methodological basis of the research is the main provisions of the market economy,...