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Abstract

The tutorial outlines the basic principles of organizing the tax process. A historical retrospective of taxation is disclosed. The forms, functions and elements of taxes are described. The authors formulate a set of contemporary topics on the latest trends in tax and customs management, the legislative foundations of the fiscal process and the tax culture. In order to master the basics of knowledge of taxation students, the textbook provides a terminology dictionary on topics, test tasks and control questions, as well as recommended literature sources. The manual is prepared on the basis of the current legislation of Ukraine, is recommended for students of all economic specialties of higher education institutions and fulfills the mission of pro-training of future professionals of fiscal affairs.