The article explores a recursive algorithm for determining Bhattacharyya parameters, which is a measure of the degree of channel polarization for telecommunications with polar coding. A method is given for determining the positions of information and fixed bits in a polar code. The principles of constructing a polar encoder and a polar decoder successive cancellation are considered. The Field-Programmable Gate Array implementation of the successive cancellation list decoder is considered. Experimental studies of the construction of a polar code using Gaussian approximation have been carried out. The influence of the design signal-to-noise ratio on the bit error rate of telecommunications with polar codes has been studied. The use of multi-position modulation in telecommunications with polar codes has been studied. It is expected that the results obtained will be useful in hardware and software implementation of 5G telecommunications with polar coding.