The textbook reveals the theoretical and methodological foundations and practical aspects of the State Fiscal Service for the administration of taxes and fees. The mechanism of accounting of taxpayers and sources of information and analytical support of activity are covered. Particular attention is paid to the organization of control and verification work: in-house, documentary and factual inspections. An important place in the textbook is given to the study of the organization of repayment of tax liabilities and tax debt of taxpayers. Each section of the textbook contains questions for seminars, self-tests, test tasks, tasks and a list of recommended reading for in-depth study of the course. education. The guide will also be useful for practitioners, entrepreneurs and financiers.