This article analyzes the problem of taxation as a tool for social responsibility, the extent to which taxes can be an instrument of economic policy as a form of social interaction between the state, legal entities and individuals, on the example of a consolidated group of taxpayers. The article gives the concept and discusses the features of the consolidated tax regime in Russia and the main requirements for group of taxpayers. This article discusses the concept of socially responsible taxes, their role in the functioning of the state. This article also seeks to develop mechanisms of social responsibility of the consolidated groups of taxpayers, based on foreign experience.