Abstract: The subject of the research is the historical process of the development of the optimal tax theory. The object of the research is the postulates of the most important research works devoted to the optimal tax theory. The author of the article examines theoretical concepts that describe the optimal structure of various taxes, mostly consumption tax, income tax and tax on funds. The author pays special attention to prerequisites and limitations that are typical for the optimal tax models. He makes an emphasis on the evolution of views on the optimal tax from the point of view of economic efficiency and justice as well as applicability of theoretical approaches in real life. The methodological basis of the research involves comparative analysis ahd synthesis of particular theoretical conclusions to formulate general approaches to optimal tax. As a result of the author's analysis of the most important research works devoted to optimal tax in terms of particular taxes, the author makes a conclusion about the principles of the optimal tax system structure in general and homogenous nature of indirect taxation and exemption of intermediate demand goods and capital from tax in particular. In addition, the author analyzes limitations of applying theoretically grounded constructions to the practice of taxation.