The book “Taxes and Taxation”, created by the team of authors, is an important and relevant work that immerses the reader in the complex but extremely interesting world of tax legislation and its application. This publication will be an indispensable assistant for students, graduate students, teachers, as well as practitioners in the field of economics and finance who want to understand more deeply the mechanisms of taxation and its impact on business and society as a whole. The book explores key aspects of taxation, ranging from basics to more complex concepts. The authors share their knowledge about various taxes, their classification and functions, as well as how taxes affect economic activity and social development. The reader will be able to learn about the principles of the formation of the tax system, the peculiarities of taxation of individuals and legal entities, as well as international standards and practices in this field. The topics raised in the book cover a wide range of issues: from theoretical foundations to practical recommendations for optimizing tax payments. This makes labor especially valuable for entrepreneurs who seek to build their financial strategy with tax risks and opportunities in mind. In addition, the book deals with current changes in tax legislation, which allows the reader to be aware of the latest trends and innovations. "Taxes and taxation" will be of interest not only to specialists, but also to those who want to understand the complex issues of taxation for personal needs For example, many people face the need to complete tax returns or understand their rights and obligations with respect to tax authorities. The book offers accessible explanations and practical advice to help avoid common mistakes and misunderstandings. The style of the authors is distinguished by clarity and logical presentation, which makes the material available to a wide audience. They use real-world examples to help them better understand complex concepts. In addition to this, the book includes current data and research, making it a reliable source of information. If you are looking for literature that will help you understand taxation, “Taxes and Taxation” will be an excellent choice. It can be useful both for students studying economics and finance, and for professionals working in the field of accounting and tax consulting. Readers interested in topics such as financial planning, risk management, and business process optimization will also find this book a lot of useful. The book “Taxes and Taxation” is not just a textbook, but a whole guide that will help you navigate the world of tax legislation. It opens the door to understanding how taxes shape economic reality and how you can use knowledge about them to achieve your goals. Do not miss the opportunity to get acquainted with this important work, which will become your reliable companion in the world of taxes.