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The textbook reveals the theoretical foundations of the formation and use of financial resources in the leading countries of the world. Considerable attention is paid to the peculiarities of finances in democratic countries, in post-socialist countries and countries that are developing, as well as in offshore countries. The book will be useful for students of economics, as well as international economists, lawyers, historians, political scientists, social scientists, all those who are interested in studying the experience of other countries in reforming their financial systems.