The document discusses using <div> tags to structure and format text on a webpage. It explains how to create an "outer box" <div> and an "inner box" <div> nested within the outer box. Styles are applied to these <div>s using CSS code to make the outer box blue with rounded corners and center it on the page, while keeping the inner box white with padding and transparency. The document provides the full HTML and CSS code needed to implement this dual-box formatting for text on a webpage.