Abstract
Abstract. E-learning and the online environment are an integral part of the present and future of modern education. The article formulates the basic requirements for the development of an electronic educational and methodological complex for the effective organization of the educational process using distance educational technologies. The practical experience of developing a comprehensive electronic educational resource for the discipline «Taxes and Taxation» of the bachelor’s program in the LMS Moodle distance learning system is generalized. The article contains guidelines for planning, developing and creating optimal content for standard LMS Moodle elements, providing high-quality training for bachelors in economics.
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