the paper considers the development of tax culture as one of the main directions of tax system reforms. Special attention is paid to the problems of tax compliance, conduct, and literacy of the population. In the present-day conditions of economic development, the tax culture education of the population requires increasingly new modern approaches. The development of tax culture is a complex process with economic, social, informational, and legal aspects. It acts as a regulator of conduct, compliance, and literacy not only for every taxpayer, but also for the tax officer. Thus, tax culture represents a set of subjective and objective factors and forms of the taxpayer's relations with tax service bodies, which contributes to the harmonious development of the Russian tax system.