The training manual outlines the main aspects of taxes, taxation and tax optimization in the management of modern organization’s finances. The manual gives an idea of the elements of taxes, the features of calculating tax benefits, the logic of developing measures to optimize the taxation of a commercial organization, the planning of individual taxes and insurance contributions of economic entities . The manual contains methodological recommendations for solving typical calculation problems on discipline topics. With the help of a teaching aid, students have the opportunity to acquire systemic theoretical knowledge and practical skills in the field of tax optimization .