Abstract (English):
The textbook contains theoretical and practical material on the sections "General provisions of the tax system in the Russian Federation"and" Tax administration in the Russian Federation". The material is presented logically, which will allow students to consistently master the lecture material on the discipline "Taxes and taxation" and fix it on practical examples. Meets the requirements of the latest generation of higher education GEF. Legal documents relevant to 09.10.2017. For students enrolled in the enlarged group of specialties 080000 "Economics and management".