The aim of this thesis is to describe the main factors that affect the occurrence of tinnitus, to outline the underlying assumptions regarding the occurrence of tinnitus, and to present the available therapeutic procedures and methods for the treatment of it. There is an overview of papers examining the involvement of certain parts of the ear and brain in tinnitus formation. Studies examining the association of certain diseases, conditions and ototoxic drugs with the occurrence of tinnitus have also been reviewed, as well as studies examining the effectiveness of particular therapeutic procedures in tinnitus recall. Although these papers offer different assumptions regarding tinnitus development, it can be concluded that both peripheral and central parts of the auditory system play a part in it, as well as parts of the brain such as the limbic and autonomic nervous systems, which are not directly related to the formation of tinnitus, but affect its perception. Available therapeutic procedures make it easier for patients to deal with negative reactions, to habituate to tinnitus, and the possibility to completely or partially mask tinnitus, but it cannot be completely eliminated.