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In the proposed textbook, the author tried to present the issues of the tax system in methodological and practical aspects. The manual contains tasks for practical classes and tasks with methodological recommendations for independent work of students. The tasks provided in the manual are to some extent conditional, but they are fully in line with the current regulations. The study guide should meet the requirements of future accounting professionals. The structure of this textbook allows us to shift the focus to the student's activity. This is achieved by creating problematic situations in the learning process, which best forms students' cognitive and creative interest in making independent decisions.