The textbook reflects theoretical issues in accounting, published the main provisions of tax accounting. The textbook contributes to solving the main task of economic education - the formation of a modern type of economic thinking among students, knowledge of accounting and tax accounting, as well as the ability to master special economic terminology and vocabulary of this discipline. The textbook can be useful in organizing students' self-education, it makes it possible to form skills of independent work with educational and scientific literature. For students of higher educational institutions and students of the system of additional professional education.