Creation of optimal tax and budget systems is one of the Difficult problems of economic science. One of the most important areas of tax reform is to develop a tax code in the aspect of optimal tax gravity. The new tax code - a step to improvement, since a number of reduced taxes and simplified tax system at the same time. In order to once and for all ended the confrontation between the Government of the Infinite and Taxpayer, resolved the problem of budget revenues, was a powerful national economy, it is necessary to develop a tax code so that its weight was exactly 38.2% and created a graph (curve) which we call the "golden stake" - the name of G. Abuselidze.