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The monograph attempts to summarise and explain in theoretical concepts and views of the representatives of the world and domestic financial science the richness and importance in the taxation of fundamental values of moral and ethical orientation: patriotism, solidarity, justice. In the applied aspect on examples from the national and foreign fiscal practice characterised typology and new phenomena of modern budgetary and fiscal realities. In particular, it revealed the meaning of fiscal measures to counteract the consequences of the coronavirus pandemic and the announced global tax reform on the introduction of a single global rate of tax on corporate profits. The reasons for and the purpose of the plutocratic tax projects - the yet unprecedented "patriotic" tax on milliarders - are explained.

The lecture is made in the projection on ideological, academic and practical tasks of training of scientifically trained and highly qualified specialists of tax affairs in Ukraine.

It is intended for the attention of neophytes of the study of taxes - students and masters, as well as for graduates, postgraduates, employees of tax authorities, in general all those who are interested in the issues of state finances and taxation.