This textbook is intended to shape the appearance and content of the new master's discipline. Theoretical views on the nature and economic essence of taxes, signs and classifications of taxes are considered. The functions and principles of taxation, the theoretical characteristics and elements of the tax system, the theoretical foundations of the optimal taxation of income, capital and goods are analyzed. The problems of qualitative analysis of the tax burden, directions of transfers of various groups of taxes and factors of tax evasion are revealed. The reasons for the spread, the essence, forms and methods of calculating taxes on income of individuals and profits of legal entities, VAT, excises, customs duties, payments for the use of natural resources and environmental taxes, as well as property taxation and special tax regimes are analyzed. For undergraduates, graduate students and teachers of economic specialties of universities, as well as specialists in the field of taxes and taxation.