Tarski algebras, also known as implication algebras or semi-boolean algebras, are the $$\left\{ \rightarrow \right\} $$ -subreducts of Boolean algebras. In this paper we shall introduce and study the complete and atomic Tarski algebras. We shall prove a duality between the complete and atomic Tarski algebras and the class of covering Tarski sets, i.e., structures $$\left $$ , where X is a non-empty set and $${\mathcal {K}}$$ is non-empty family of subsets of X such that $$\bigcup {\mathcal {K}}=X$$ . This duality is a generalization of the known duality between sets and complete and atomic Boolean algebras. We shall also analize the case of complete and atomic Tarski algebras endowed with a complete modal operator, and we will prove a duality for these algebras.
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