The book "State and municipal finances (regional aspects of management)" by Sh. Z. Valieva is an in-depth and comprehensive study on financial management at the regional and municipal level. This work will be especially interesting for those who seek to understand the complex mechanisms of the functioning of financial systems in Russia, as well as for those who are engaged in economics, management and finance in practice. Valiev, with a wealth of experience in finance and management, offers the reader a unique perspective on the interaction of state and municipal finance. The book covers a wide range of topics, ranging from theoretical foundations to practical aspects of financial management in the regions. The author focuses on the importance of regional aspects in financial management, which makes his work especially relevant in the context of modern economic realities. One of the key topics of the book is the analysis of financial resources available to regions and municipalities, as well as the mechanisms for their distribution. Valiev explores how different levels of power interact with each other, how budgets are formed and what factors affect their effectiveness. The reader will be able to learn how to correctly assess the financial needs of the region, how to optimize budget expenditures and what tools can be used to increase financial stability. The book will be useful not only for students and graduate students of economic and management specialties, but also for practitioners working in the field of public and municipal administration .. It will be an indispensable tool for officials involved in the planning and execution of budgets, as well as for researchers interested in financial policy issues at the regional level. Valiev's style is distinguished by clarity and accessibility, which makes it easy to assimilate complex concepts and ideas. The author uses many examples from real practice, which makes the material more clear and understandable. He also actively refers to current research and statistics, which emphasizes the scientific basis of his work. In addition to the main topics, the book raises important issues related to sustainable regional development, social responsibility and the role of local self-government in financial management. Valiev emphasizes the need to adapt financial strategies to the specifics of each region, which makes his work especially valuable for understanding the diversity of Russian realities. If you are looking for literature that will help you better understand the mechanisms of state and municipal finances, as well as their impact on the development of regions, then “State and municipal finances (regional aspects of management)” will be a real find for you. This is a book that not only enriches knowledge, but also inspires new ideas and approaches in the field of financial management. Do not miss the opportunity to get acquainted with this important work, which will become a reliable assistant in your professional activities and scientific work. Valiev’s book is not just a textbook, but a whole world of knowledge that opens up new horizons for the reader in understanding financial policy and management at the regional level.