Theoretical and Practical Aspects of Taxes and Taxation : educational and practical manual [electronic resource]", created by the team of authors, is a unique and multifaceted work that will become an indispensable assistant for students, graduate students, teachers and practitioners in the field of economics and finance . This work covers a wide range of issues related to taxes and taxation and offers readers both theoretical foundations and practical recommendations, making it an ideal resource for study and application in practice. The book focuses on key aspects of tax legislation, taxation principles, as well as current trends and developments in this area. The authors not only analyze theoretical concepts in detail, but also offer real cases, which allows the reader to better understand how these principles work in life. This guide will be an excellent guide to the complex world of tax systems, providing readers with the opportunity not only to get acquainted with the basics, but also to delve into the details that can be useful in their professional activities. The book will be especially interesting for students of economics and law faculties, as well as for those who already work in the field of finance and taxation and want to update their knowledge or understand new aspects of legislation. It can also attract the attention of entrepreneurs and business owners who seek to optimize their tax liabilities and better understand how taxes affect their activities. The topics raised in this manual cover a wide range of issues: from the foundations of taxation and its role in the economy to the analysis of tax systems of different countries. The authors emphasize the importance of tax policy for the development of business and the economy as a whole, which makes the book relevant and useful in the face of constant changes in tax legislation. In addition, the manual addresses practical aspects of taxation, such as tax returns, tax audits, and ways to minimize tax risks, making it an indispensable tool for practitioners. The style of the authors is characterized by accessibility and clarity of presentation, which allows even complex topics to be presented in an understandable and fascinating form. Each section of the book contains examples, illustrations and practical tasks that contribute to a better assimilation of the material. This approach makes the tutorial not only useful, but also interesting to read. The team of authors includes experienced teachers and practitioners, which guarantees the high quality and relevance of the material presented . If you are looking for a tax literature that combines theory and practice, then this guide will be a real find for you. It is ideal for those who want not only to learn the basics, but also to master practical skills that will help further professional growth. The book “Theoretical and practical aspects of taxes and taxation” is not just a textbook, but a whole world of knowledge that will open up new horizons in the field of taxation. Do not miss the opportunity to enrich your knowledge and skills by immersing yourself in this fascinating guide. It will be your reliable companion on the way to a successful career in the world of finance and taxation.