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The textbook describes the theoretical and practical issues of organisation and functioning of the tax system of Ukraine, in accordance with the requirements of the State Standard for Bachelor's Degree in Economics and Entrepreneurship, based on the current legislation of Ukraine on taxation and tax regulation. The textbook introduces the historical aspects of the formation and development of the tax system, its structure and functions. Considerable attention is paid to the peculiarities of collecting taxes and fees. The textbook is recommended for students of all economic specialities of higher education institutions, students of master's training centres, postgraduates, teachers, employees of state institutions and organisations interested in the theory and practice of taxation.