The aim of the article is to analyse the conditions that should be met in the process of creating tax law in order to ensure legitimization of governance actions. Creation of tax law in line with transparent public tax policy requires it to be based on a consistent axiology appropriate for a democratic civil society. Authors assume that the tax law-creation should in the broadest scope set the standards necessary for its interpretation and application of the law and lead to the minimization of transaction costs of taxation and building the taxpayers' willingness to cooperate. In addition, as the analysis shows, the republican system is shaped on the basis of the most directly imposed obligations and the system requires cooperation of the government with the citizen and the involvement of the governed in the processes of exercising power.