The relevance of the problems of tax compliance and tax control is due to the character of tax relations and the versatility of the subjects of these relations. Tax control strategies
 determine the behavior of taxpayers. This study makes it possible to determine the uncertainty
 regarding various types of tax compliance in the formation of state tax control strategies. The
 article substantiates the priority of theories of tax compliance in relation to various strategies of
 state tax control. This study is based on the institutional-tort approach, systematization and
 comparative analysis. Tax control is considered as a mechanism for influencing the behavior
 of taxpayers through economic and non-economic deterrence. The results reflect the specifics
 of the theoretical basis of each type of tax control strategy. Three key theoretical concepts
 have been singled out: containment theory, behaviorism theory, signal theory. And their corresponding tax control strategies are enforcement strategy, service strategy, trust strategy. Similar features and peculiarities, pluses, minuses of motivational approaches are disclosed. The
 necessity of their productive combination in modern conditions is determined. The complex
 combination of the considered theoretical basis in a unified strategy of state tax control allows
 you to take into account the maximum range of factors of tax compliance, tax tort to prevent
 and exclude opportunistic behavior. The substantiated priority of tax compliance theories as
 the basis of various tax control strategies in tax administration creates the basis for the search
 for new motivational tools in improving tax relations at different stages of society development.