In order to predict and optimize the response of phosphor screens, it is important to understand the role played by the different physical processes inside the scintillator layer. Monte Carlo simulations were carried out to determine the Modulation Transfer Function (MTF) of phosphor screens for energies used in X-ray medical imaging and nondestructive testing applications. The visualization of the dose distribution inside the phosphor layer gives an insight into how the MTF is progressively degraded by X-ray and electron transport. The simulation model allows to study the influence of physical and technological parameters on the detector performances, as well as to design and optimize new detector configurations. Preliminary MTF measurements have been carried out and agreement with experimental data has been found in the case of a commercial screen (Kodak Lanex Fine), at an X-ray tube potential voltage of 100 kV. Further validation with other screens (transparent or granular) at different energies is under way.