The article on the application of classification criteria distinguishes tax behavior into law-abiding and illegal. Tax behavior is heterogeneous: some taxpayers unconditionally pay taxes, others fundamentally evade their payment; others would probably prefer to pay taxes under certain conditions, but for various reasons do not do so (or partially evade). It is clear that additional behavior, like any behavior, involves a choice of actions that together determine the type of such behavior. Tax

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... havior is formed depending on the level of tax culture of the economic agent. The improvement of tax behavior is considered, which is one of the priority strategic tasks of development and improvement of the national tax system. As part of this task, keep in mind that the tax behavior of different groups of taxpayers, depending on a combination of different factors, can differ significantly. The need to study these factors, as well as tax behavior and its types in general, and actualizes our study. The factors influencing the taxpayer's choice of a certain type of tax behavior are studied. It is established that such factors include: economic factor, psychological factor, political factor, social factor, legal factor, etc. It has been proven that individual taxpayers, as well as their groups, will be affected differently by the same factors. It is proposed to work comprehensively on the transformation of illegal tax behavior into law-abiding, taking into account various areas of its influence, in particular raising the level of tax culture of both taxpayers and tax officials; improvement of tax legislation; increasing the social justice of the tax system; improving tax administration; further automation of tax control; view tax rates, etc. The adoption of such measures could help reduce tensions between taxpayers and the state, would have a beneficial effect on the tax behavior of economic agents.