The work program meets the requirements of state educational standards of higher professional education in the specialty of training of a certified specialist 060800 - "Economics and management at the enterprise of mechanical engineering" , Economics and Management at the Metallurgy Enterprise and the Direction of Training of Bachelor 521500 - Management . The essence and principles of formation of taxes and fees are considered. Principles of taxation and tax activities of the state . Conditions for the establishment of taxes and fees . The main types of taxes from legal entities and individuals . A working program of the discipline, methodological instructions for studying the discipline, a task for a test work, a test on the discipline, a list of references are given