02468nam#a2200229#i#450# 5069 20260525141626.1 20260512d2026####ek#y0engy0150####ca 978-5-9228-3167-3 xxu Налоги. Сборы. 336.22 Ignatova, Irina Olegovna Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs of the Russian Federation Patrunina, Kseniya Andreevna Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs of the Russian Federation Pilevina, Elena Vladimirovna Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs of the Russian Federation Starovaya, Yuliya Aleksandrovna Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs of the Russian Federation Chernaya, Sof'ya Nikolaevna Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs of the Russian Federation Taxes and Taxation Textbook Moscow MGIMO University Publishing House 2026 325 p. This study guide describes the tax system of the Russian Federation and reveals the procedure for forming obligations to pay main taxes and insurance contributions levied in the Russian Federation. The guide includes basic theoretical propositions, test assignments and var- ious types of practical assignments, the completion of which is aimed at forming the ability to work with regulatory legal acts on taxes and fees as well as developing the skills of calculating key taxes and insur- ance contributions. Situations and tasks are based on real practice and reflect topical problems faced by economic entities while fulfilling tax obligations. This guide represents the current state of Russian tax leg- islation, taking into account changes and innovations of recent years. The guide is intended for students of economic specialties studying the discipline “Taxes and Taxation” as well as practitioners of financial and economic departments seeking to update their knowledge in the field of taxation. taxes, insurance contributions, taxation, tax system of the Russian Federation, tax relations, tax control 10.63861/3167-3 There is an electronic copy dom.mgimo.ru