The book “Tax as a Political Category: History and Modernity” by Sergey Vereshchagin is a fascinating and in-depth study that immerses the reader in the world of tax policy, its historical roots and modern significance. In this work, the author not only analyzes tax systems of different eras, but also considers their impact on political processes and social relations. This is a book that will be of interest not only to specialists in the field of economics and law, but also to a wide range of readers interested in history and politics. Vereshchagin, known for his work in finance and tax policy, offers readers a unique view of taxes as an integral part of the political structure of society. It shows how taxes shape not only the economy, but also social relations, and how they become an instrument of power and control. Readers will be able to learn how tax systems have changed over the centuries, what ideas and concepts were behind their creation and how they reflected the interests of various segments of society. The book will be especially interesting for students and teachers of universities studying economics, politics and history, as well as practicing lawyers and economists. It will also attract the attention of everyone who wants to better understand how taxes affect our lives, and what policy decisions are behind tax reforms. Vereshchagin masterfully combines a scientific approach with accessible language, which makes his work understandable and exciting for a wide audience. The topics raised in the book cover a wide range of issues, from the historical aspects of taxation to current trends and challenges faced by states in the context of globalization. The author analyzes how taxes can be used to achieve social goals, such as fighting poverty or supporting education, and how they can serve as a tool for manipulating public opinion. In this context, Vereshchagin raises important questions about the fairness of tax systems and their role in ensuring social equality. The style of Sergei Vereshchagin can be described as popular science, which allows him to convey complex ideas to a wide audience. His previous works, such as "Financial Policy: Theory and Practice" and "Economics and Society", have also been recognized for clarity of presentation and in-depth analysis. In Tax as a Political Category, the author continues this tradition, offering readers not only facts and figures, but also living examples that make the material more visual and memorable. This book will be a real find for those who want to understand the complex issues of taxation and its impact on society. It encourages us to think about how tax policy shapes our future and what changes may occur in the coming years. Vereshchagin not only informs, but also inspires to think about the importance of active participation of citizens in the discussion of tax reforms and political decisions. If you’re looking for books on tax policy, economics, or history that will help you better understand the relationship between taxes and power, Tax as a Political Category: History and Modernity will be a great choice. This work will not only expand your knowledge, but will also make you look at familiar things from a new angle. Do not miss the opportunity to plunge into the world of taxes, which is much more multifaceted and interesting than it may seem at first glance.