The issues of regulating tax legislation are in the center of attention today. Practice shows that the issues of combating corruption in the field of tax legislation require optimization of tax legislation both at the federal and regional levels. It is necessary to study the limits of the admissibility of anti-corruption regulation of tax legal relations by subordinate legal acts. The legal regulation of tax legislation is in a causal relationship with the optimization of anti-corruption. There is a wide discussion in legal science about the role of acts of fiscal authorities.