In modern tax theory and practice, the concepts of reform, harmonization and tax maneuver are intertwined. The purpose of the research is to identify the role of tax maneuver as a tool of the state economic policy. To achieve the goal, we carried out the analysis of theoretical approaches on the basis of general scientific methods: analysis, synthesis, etc. A review of theoretical and empirical research allowed to distinguish the following relationship between these categories: the basis of modern tax policy is a stable tax system. However, in the course of tax regulation, certain flexibility of economic instruments is required. Tax reform is a fundamental structural reorganization of the tax system. Tax harmonization acts as a tax reform aimed at aligning the tax systems of partner countries to stimulate business integration processes. The authors analyzed two tax maneuvers. The first one is the change in the ratio of customs duties and tax on the extraction of minerals (on oil). The second one is the reduction of insurance premiums due to the increase in value-added tax and personal income tax. We as well as considered the possible macroeconomic consequences of these actions. Tax maneuver acts solely as a tool to ensure the flexibility of tax policy since it changes only the tax element in order to change the tax burden on economic agents. Empirical analysis has shown that in Russia, tax maneuvers are a combination of measures to fill the budget or cover its deficit. Such use of tax maneuver only fixes the fiscal nature of the tax system.