Taxes and taxation

The textbook "Taxes and Taxation" outlines the most important issues of the theory and practice of taxation. The features of the tax system of the Russian Federation are examined in detail. The textbook contains relevant information regarding the determination of tax liabilities for the main taxes payable in the Russian Federation. A distinctive feature of this textbook is its practical orientation. The textbook presents a large amount of control tasks that will help to consolidate the acquired skills, including test tasks, cases, business scenarios. The content of the textbook complies with the Federal State Educational Standard of Higher Professional Education of the third generation and the methodological requirements for educational publications. The textbook is of interest both for students of higher educational institutions and for employees of tax units of various organizations, as well as for employees of tax authorities