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The relevance of this work is determined by the fact that due to the increasing demands for professional development of specialists it is necessary to apply such approaches to teaching so that students of all learning levels could fully understand the material. In order to create optimal learning conditions for students the use of a differentiated approach to the educational process is presented in the paper. For its realization the introduction of level differentiation and differentiated module-rating system was suggested. In this paper we define the conditions for the implementation of level differentiation, describe the developed training complex containing multilevel tasks, variants of control tests with a choice of difficulty levels. To assist the students to choose the difficulty level a web application was designed. Differentiated module-rating system is a modification of the rating system. It is distinguished by the method of counting ranking: at the end of the semester the student has a range of individual private ratings considered in the exam. Differentiated module-rating system allows them to get an idea of the level of learning the material under study and make the necessary adjustments. The introduction of a differentiated approach into the educational process helps to individualize the learning process of students, contributes to a more lasting and deeper acquiring of knowledge, the formation of positive motivation to learning, creation of a comfortable learning environment, building students’ self-esteem and making them more autonomous

Th e subject of the research of the given paper is the process of increasing the level of tax security. Th e goal is to explore the scientifi cally grounded and practice-oriented approaches to the enhancement of the process of fi ghting tax off ences and increasing the level of tax security. Th e research methodology includes comparative, formal legal, analytical and systematic approaches. Key wordsTax safety; abuse of law; unjustifi ed tax benefi t; tax revenue. JEL Classifi cation: K34* Doctor of legal sciences, candidate of economic sciences, head of the department of legal regulation of economy and fi nances at

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