Abstract
This article analyzes the anthropological characteristics of an individual in the context of tax and legal regulation. It is emphasized that the specifics of the sphere of tax and legal regulation allow us to consider an individual as a taxpayer with the following characteristics: he/she has a margin of discretion limited to the limit; is in an antagonistic-contradictory relationship with the state; is poorly aware of the logic of legal conduct according to the law; bears structurally the maximum permissible property encumbrance; often acquires public condemnation as a tax non-patriot. The possibilities of equalizing the emotional and psychological states of an individual within the boundaries of tax law are considered.
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