The issues of building tax policies and tax systems of foreign countries are systematized and summarized. The structure, elements and experience of using the tax mechanism in regulating the economy are considered, progressive elements of tax reforms of foreign countries are revealed. Trends in the development of tax systems of industrial countries, as well as features of tax policies of developing countries are shown. A special place is paid to the tax systems of the CIS countries and the problems of their harmonization at the present stage. For masters, undergraduate and graduate students, teachers, economic universities and faculties.