Tax policy of the state: content, types, models

Tax policy is an integral part of the overall socio-economic policy, providing the material basis for the implementation of specific measures aimed at achieving strategic goals. Research and development of a theoretical and methodological platform for the implementation of tax policy seems to be a rather relevant area of scientific research. The article discusses the content characteristics of tax policy, its methods, types and models. It is concluded that the key task of the state tax policy is to balance the interests of taxpayers and the state by establishing the optimal level of tax burden.