An important role in the transformation of the economy of the Russian Federation is played by tax policy, which has a significant impact on the market for goods, services, capital and labor. In this connection, the article analyzes the theoretical aspects of the formation of the state tax policy under the mobilization model of economic development. The subject of the study is tax policy as a tool for overcoming the economic crisis. The purpose of the study is to formulate principles for implementing tax policy in a mobilization economy, highlight its main elements and analyze their features. The methodology of the work is based on general logical and historical-legal methods of scientific research, which allows, taking into account historical experience, to propose a theoretical basis for modern tax policy in the conditions of a mobilization economy. The article provides a definition of the concept of tax policy in a mobilization economy. Based on the works of Russian scientists in the field of mobilization economics, the features of mobilization economics are highlighted for the purposes of forming tax policy. The study analyzes the historical experience of the Soviet Union in the period 1941-1945, on the basis of which the fundamental principles of tax policy in a mobilization economy are formulated. The article also develops a modern tax mechanism toolkit and describes its features. In addition, a comparison is made of tax regulation instruments for various models of economic development of economic macrosystems. An important part of the study is the structured and justified mobilization elements of tax policy. The solutions proposed in the study can be used in the practical implementation of tax policy in a mobilization economy.