Book "Taxes and Taxation: A Study Guide" by E. N. Yakubovich is an indispensable resource for students, teachers and anyone interested in the basics of the Russian tax system. In an ever-changing economic landscape , understanding of tax laws and principles of taxation becomes important not only for future specialists in the field of economics and finance , but also for a wide range of readers , Trying to understand the complex issues of tax policy . The textbook covers key aspects of taxation, ranging from theoretical foundations to practical examples. Yakubovich masterfully explains complex concepts, making them accessible to understanding. The book discusses the main types of taxes, their functions and role in the economy of the country. The author focuses on the importance of the tax system as a tool of state regulation, which makes the material relevant for study not only in educational institutions, but also for practicing specialists. Who may like this guide? First of all, it will be useful for students of economics and law faculties, as well as for those who are preparing for exams or want to deepen their knowledge in the field of taxation. In addition, the book will be of interest to entrepreneurs, accountants and financiers who seek to understand tax obligations and optimize tax processes in their activities. Even those who just want to better understand how the tax system works in Russia will find this manual a lot of useful information. The topics raised in the book cover a wide range of issues, including tax policy, tax regimes, peculiarities of taxation of individuals and legal entities, as well as international aspects of taxation. Yakubovich not only describes the existing rules and regulations, but also analyzes their impact on the country's economy, which allows the reader to see a wider picture. The book also contains current examples and cases, which makes the study of taxation more practical and applicable. The author’s style is distinguished by clarity and logical presentation . and . N. Yakubovich is an experienced teacher and practitioner, which allows him to combine theory with practical aspects. His other works, such as Financial Management and Enterprise Economics, have also been recognized for their accessibility and practical focus. In this tutorial, he continues his tradition of providing readers with quality and relevant material. The book “Taxes and taxation: a textbook” is not just a textbook, but a real find for those who want to understand the complex issues of taxation and use the knowledge gained in practice. It will help readers not only prepare for exams, but also become more confident in their knowledge, which is especially important in today's market, where tax aspects play a key role in business success. If you are looking for information on taxation, tax rights or financial management, this guide will be your reliable assistant. Do not miss the opportunity to immerse yourself in the world of taxes with the help of this fascinating and informative educational material!