Book "Taxes and Taxation" by E. G. Kuzmina is a fascinating and deep immersion in the world of finance and the tax system, which will become an indispensable assistant for both students and practitioners. In today's society, where financial literacy is becoming a key skill, this publication offers readers not only theoretical foundations, but also practical recommendations that will help to understand the complex aspects of taxation. Kuzmin, known for his work in the field of economics and finance, creates an accessible and understandable text that will be of interest to both beginners and experienced readers. His style of presentation is clear and logical, which makes it easy to digest even the most complex topics. The book examines the various types of taxes, their functions and the impact on the country's economy, making it relevant to a wide range of readers, including students, graduate students, teachers, as well as entrepreneurs and accountants. One of the key topics of the book is the analysis of tax policy, which plays an important role in the formation of the state budget and affects the business environment. Kuzmin focuses on how taxes can both stimulate and inhibit economic development, making the material particularly relevant for entrepreneurs seeking to optimize their tax liabilities. Readers will be able to find in the book useful tips on tax planning, which will help them avoid common mistakes and effectively manage their finances. The topics raised in the book cover a wide range of issues, from the basics of taxation to more complex concepts such as international taxation and tax treaties. Kuzmin not only explains how taxes work, but also immerses the reader in context, showing how the tax system affects the daily lives of citizens. This makes the book especially valuable for those who want to understand how taxes relate to their personal finances and business. For readers interested in economics, finance and law, “Taxes and Taxation” will be a real discovery. The book will be useful not only to students of economic faculties, but also to everyone who wants to increase their financial literacy and understand the complex issues of taxation. It can become a reference book for accountants and financial advisors who are eager to stay up to date with the latest changes in tax law. Kuzmin is also known for his other works that touch on topics of financial management and economic analysis. His books are distinguished not only by a high level of professionalism, but also by the ability to deliver complex ideas to a wide audience. By reading "Taxes and Taxation", you will be able to appreciate his skill and deep understanding of the subject. If you are looking for a book that will help you understand taxes and taxation, as well as give practical advice on optimizing your finances, then “Taxes and Taxation” and . G. Kuzmina is exactly what you need. Do not miss the opportunity to expand your knowledge and become more confident in tax matters that concern each of us.