The author analyzes the research of foreign scientists related to the study of the category of “trust” in tax relations. The aim is a comprehensive study of foreign theoretical works on trust in tax law relations. Foreign studies can help to develop and research this category in Russian tax law. Foreign studies are interesting from the perspective of interdisciplinary study, as well as the search for methods to improve interaction between tax authorities and taxpayers. The research works of the 21st century make it possible to identify common problems related to the decreasing role of the state in public relations and the increasing distrust in relations with it. This leads to the search for mechanisms that will improve tax collection. Perhaps it should be said that the experience of some States in reducing the role of public mechanisms in modern conditions leads to distrust of state institutions and a decrease in tax revenues.