The textbook reveals the history of the formation and development of taxation in Russia from ancient times to the beginning of market reforms of the 90s. XX century The author pays special attention to the evolution of taxation policy, its impact on the economic development of the country and the social status of the population. The development of the theory of taxes and the principles of taxation in Russian economic thought is shown, historical portraits of reformers of tax systems are given. The author used extensive literature, for individual periods - industry magazines and legislative acts.