The article highlights three models for the implementation of state tax policy. It is noted that the frequent change in the course of the countrys socio-economic development led to the inconsistency of the tax reform and delayed its implementation for two decades. The conclusion is made about the frequency of changes in the corresponding segment of the legislative array. One of the most important components of the tax system is the policy in the field of social security contributions and insurance payments. The chronology of measures aimed at reforming the tax system of the Russian Federation in terms of social and insurance contributions and payments is considered.