Introduction. Recent events taking place in the economy, sociopolitical and socioeconomic life of Ukraine, with objective inevitability confirm the need for a harmonious combination of interests of economic entities and the state in the field of tax relations. The purpose of the paper is the directions’ establishing for harmonizing the interests of the state and taxpayers. Results. The final goal of establishing fair relations with taxpayers should be their positive perception of the existing taxation process, as well as ensuring their consent to timely payment of taxes. It is established that at the present stage of development of tax relations, for the equal realization of the interests of the state and taxpayers, it is necessary to focus on two key points. The first of them is associated with reducing tax risks; the second is associated with improving the tax culture of subjects of tax relations. Successful achievement of harmonization of the interests of the state and taxpayers involves studying and taking into account the opinion and attitude of the public to the current state of taxation, involving payers in tax decision-making, raising the level of awareness of the population and taxpayers, introducing permanent tax education. Conclusion. Measures to harmonize the interests of taxpayers and the state should include setting and solving the following tasks: elimination or maximum minimization of contradictions in legislation at all levels of management of the tax system; competent expertise of changes made to the legislation on taxes and fees (mandatory payments) of Ukraine; full assessment of the impact of alleged changes in Ukrainian legislation on the activities of economic entities, on the amount of tax burden of individuals and legal entities, etc.; full assessment of losses for the Ukrainian budget system in the form of shortfall in tax revenues as a result of expected changes; constant monitoring of the legislation on taxes and fees (mandatory payments) in order to identify contradictions in it.