Finance, taxes and taxation: textbook. Bondareva N.A.

The essence of monetary circulation is stated, the history of the origin of money is given, the formation of the monetary system is shown. The financial, budget and tax systems of the Russian Federation are considered, the stock nature of finances is shown, the principles of the formation of the state budget policy of the state are revealed. Much attention is paid to the description of taxation as a source of monetary resources of the budget system. The issues of tax relations are set out that help to understand the legal nature of the tax.

For students of institutions of secondary vocational education.