Abstract: The article is devoted to topical issues of implementing non-traditional activities with higher school students in the educational process. One type of such activities is binary lectures that contribute to the development of certain competences of students and their adaptation to contemporary reality. Binary lecture promotes better memorization and learning, allows students to learn more about different scientific views and promotes the development of their own position on the issues under consideration. Giving lectures in this manner contributes to the development of both cross-cultural and professional competencies. The authors share their own experience with binary lectures on 'taxation of individuals'. Using methods of describing and summarizing the basic advantages and disadvantages of this form of classroom teachin the authors have developed criteria for evaluating binary lectures from a position of listeners. The results of binary lectures have been discussed at the meeting of the Department of Taxation Policy and Customs and Tarif Regulation held by the Financial University under the President of the Russian Federation which has allowed the researchers to make certain conclusions regarding the main principles and methods of giving such lectures.