The article analyzes the existing hierarchy of tax administration within the state tax policy. The provision is formulated that the systemically organized structure functions smoothly if all its components are in interrelationship. This circumstance was also applied to the tax system, which works and develops at a high rate, when all business entities adopt a certain tax policy and work within the law. The efficiency of tax policy is achieved by balancing the functions of taxes and the interests of the state and the payers. An effective tax system can be built on the basis of following certain principles. If in relation to some of them it is possible to make an assessment on the basis of basic statistical or calculation indicators, then for others a similar procedure is not applied, due to the fact that the subjects of tax relations analyze these principles in different ways, subjectively treating the fairness of taxation.