The main task of the study is to emphasize the idea, that the direction of tax reform should take into account the cultural framework conditions, which influence both: tax policy and administration of tax collection. Culture determines the behavior of taxpayers, especially their internal motivation, and relationships with tax authorities, as representatives of the State. Belarusian tax system is practically depoliticized. This is why we need some special institutions which can help to indicate real needs of business and private person concerning the taxes. Tax reforms require “tax culture reforms”.