Tax payments and supervision in the Republic of Kazakhstan, as well as all tax deductions are determined and carried out in accordance with the Tax Code, as it relates to the policy of the state and the financing of economic services activities of the state. The purpose of the article is to offer ideas on the direction of tax optimization using regulations, rules and benefits, approved interest on payments prescribed in the Tax Code of RK. Despite the diversification the tax system is divided into two parts and is implemented in practice. Sometimes entrepreneurs and businesses confuse the concepts of “tax optimization” and “evasion of tax payments”, because the goals of taxpayers and the state do not coincide. The taxpayer's goal is to reduce or minimize tax payments as much as possible and increase profits from entrepreneurial activity. The goal of the state – increasing tax revenues to the budget and the implementation of government programs for development, as well as ensuring the development of small and medium-sized businesses and their stable operation in the market. On the basis of optimization of tax payments and competent maintenance of tax system it is possible to reduce unwanted expenses and penalties. Tax optimization is an action that brings an enterprise to a level of financial freedom. In order to approach this level, the article outlines an optimized model of tax policy and basic approaches to tax minimization. This will affect the implementation of an effective mechanism of tax payments to the budget and work on the legislative scheme. Due to the use of methods of tax optimization the social position of the state and entrepreneurship in the country is improved.