Taxes and taxation. Tutorial. 3rd edition, processed and supplemented. Zakharyin V.R.

The manual discusses the structure of the tax system of the Russian Federation and the principles of its functioning, the rights and obligations of subjects of tax relations, the general rules for calculating and paying taxes and fees, the implementation of tax control and responsibility for tax offenses. Features of the calculation and payment of the most common types of federal, regional and local taxes are also considered in detail, information about other taxes and fees of the tax system of the Russian Federation is also given.

The textbook is written in accordance with the Federal State Educational Standard of the Secondary Professional Education of the latest generation.

recommended to students of institutions of secondary specialized education and can be useful to employees of financial and accounting services of business entities, as well as persons who independently study the theory of taxation.