This is an automatically translated description

The textbook reveals the theoretical and methodological foundations and practical aspects of the activities of the State Fiscal Service in the administration of taxes and fees. The mechanism of keeping records of taxpayers and sources of information and analytical support for their activities are covered. Particular attention is paid to the organisation of control and verification work: desk, documentary and actual inspections. An important place in the textbook is given to the study of the organisation of repayment of tax liabilities and tax debt of taxpayers. For each chapter, the textbook contains questions for seminars, self-examination, tests, tasks and a list of recommended reading for in-depth study of the course.

It is intended for students of economic specialities of higher education institutions, teachers, masters, postgraduates, students of postgraduate education. It will also be useful for practitioners, entrepreneurs and financiers.