Tax policy is an integral part of the socio-economic policy of the state, which is focused on strengthening the economic situation of the country and regions, economic development, harmonization of the interests of the economy and society. The article summarizes the approaches to the definition of the essence of tax policy, its role in the state regulation of the economy, as well as the goals, objectives and methods of tax policy at the current stage

Gennady Beshkarevis a poet, novelist, publicist, memoirist who lived in Pavlodar for some time in the 30s of the last century. Among other things, in his creative heritage there are memoirs of artistic and historical interest "Pavlodarskiyebyli". In this work, in an artistic and journalistic form, social and everyday pictures are vividly conveyed, which significantly enrich our knowledge about pre-war Pavlodar. "Pavlodarskiyebyli" is especially valuable because earlier the 30s of the 20th century were considered as a kind of "white spot" in the Russian literature of the region. On charges of anti-Soviet activities, G. A. Beshkarev was sentenced to serve a five-year term in Siberian camps, and his work, which remained unpublished for a long time, only finds its readers in our time. The works of G.A. Beshkarev are included in the "Pavlodar literary"anthology on the study of Russian writers in Kazakhstan. In this regard, it is important to restore the portrait of the author's personality, and today the memories of his contemporaries, their written and oral evidencecan only help. This article is an attempt to systematize and analyze the data obtained as a result of the interview and can serve as a material for creating a biography of the writer. Conversations with the author's relatives, conducted in the fall of 2017 in Almaty by the author of the article, reveal the writer's personality traits, his attitude to various aspects of life: to the era, people, and creativity. In the memoirs of family members, Beshkarev appears as a person of rare directness and steadfastness, irreconcilable with the injustices of his time, as a person physically resistant, endowed with endurance. In the memory of friends, he is captured as a talented speaker, sometimes angry with the language, as clockwork, indefatigable, deeply artistic person of rare charm, who was able to impress colleagues, women, and students, as well as a teacher who is ready to selflessly and enthusiastically help students overcome difficulties.