Theoretical aspects of the content of the essence of tax policy of the state

This article reviews the interpretations of the concept of “state tax policy”. Revealed similarities and differences in the proposed definitions, on the basis of which a new definition of the concept of "tax policy" is proposed. The essence of the tax mechanism is revealed, which manifests itself through the composition and content of its elements: tax planning and forecasting, tax regulation and tax control. In the process of functioning of the tax mechanism, all its constituent elements should be closely interrelated and, if necessary, be promptly corrected, taking into account the socio-economic situation in the country.