Abstract
The textbook implements a practice-oriented approach to the process of education. The workshop, in addition to tests, presents the tasks of different levels of complexity, tasks for filling in tax returns and documents used in tax relations, complex tasks. The manual includes 17 topics, including: the tax system, the tax policy of the state; taxpayers, payers and tax agents as objects of tax relations; state bodies involved in tax relations; accounting and reporting on taxes in tax inspections; tax administration; system of customs payments in the Russian Federation; state duty. It corresponds to the Federal state educational standard of higher education of the last generation. Designed for undergraduate students enrolled in the enlarged group of specialties 080000 "Economics and management" according to The Russian classification of specialties by education.
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