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BUS064000##$aЭкономика. Экономические науки. 33#1$aShumilina, Vera Evgen'evna$aDon State Technical University#1$aMezentseva, Yuliya Ruzanovna$aDon State Technical University#1$aSidorina, Tat'yana Viktorovna$aDon State Technical University (DSTU),#1$aIzvarina, Nataliya Yur'evna$aDon State Technical University#1$aBondareva, Kristina Yur'evna$aDon State Technical University#1$aAstashova, Olga Vitalievna$aDon state technical university#1$aCherkasov, Kirill Vadimovich$aDon State Technical University#1$aGoloschapova, Tat'yana Petrovna$aDon state technical university#1$aKrupenya, Inna Aleksandrovna$aDon state technical university#1$aOkhrimenko, Vladislav Yurievich$aDon state technical university#1$aPerepelyuk, Danil Gennadievich$aDon state technical university#1$aGorodinskaya, Irina Yurievna$aDon state technical university#1$aSemerninova, Darya Olegovna$aDon state technical university#1$aLeonova, Mariya Evgenievna$aDon state technical university#1$aKlimina, Ksenia Vitalievna$aDon state technical university#1$aReutova, Ravida Olegovna$aDon State Technical University#1$aRudenko, Elizaveta Olegovna$aDon state technical university#1$aTorlina, Darya Vadimovna$aDon state technical university00$aTaxation problems in modern conditions$cMonography1#$aMelbourne$bAUS PUBLISHERS$c2021##$a86 p.##$aIn recent years, one of the most acute and unsolved problems facing our country is the problem of taxation. An effective economy is inconceivable without the creation of an effective institution of taxation, which is the main conductor of state interests, and is a natural result of the tax policy pursued by the state. Effective taxation can be ensured by solving a number of problems and ensuring a harmonious combination of the selected tax mechanism with the goals and objectives set by the state in managing the country's economy. The relevance of this topic is due to the fact that today one of the most acute problems of our economy is the lack of financial resources, and taxes are one of the most important sources of replenishment of the state budget and affect the development of market relations. In turn, the budget depends on how successfully the society will develop in the country. This monograph is a collective work of teachers and students of the Department of Economic Security, Accounting and Law of the Don State Technical University. It is devoted to the consideration of certain problems in the field of taxes and taxation$ataxes, taxation, tax policy, tax system, tax administration, tax control, taxpayers$a10.26526/monography_618ba40f3f6172.152372030#$aTax Code of the Russian Federation (Tax Code of the Russian Federation) [Electronic resource]. –URL: http://www.consultant.ru/document/cons_doc_LAW_19671/0#$aBolataeva, A.A. The tax system of the Russian Federation: topical problems and ways to improve the modern tax system // Scientific Izvestia. –2020. –№ 6. –C. 41-45.0#$aZotikov, N.Z. The tax system of Russia: problems and prospects // Internet-journal Naukovedenie. –2019. -T. 9. –№ 3. –C. 76.0#$aIzvarina N.Yu., Kwon NS The value of tax risk management in the company's risk management system // Scientific Dialogue: Young Scientist. Sat. scientific tr., according to mater. XIV int. scientific-practical conf. February 22, 2018 - Ed. TsNK MOAN. - 2018 .-- S. 38-41.0#$aKhudyakov, A.I., Brodsky, G.M. 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