CURRENT ACCOUNTING POLICY ISSUES FOR TAX ACCOUNTING PURPOSES
Of particular relevance has recently acquired the importance of accounting policies. The accounting policy has turned into a real tool for managing the organization, on its basis financial and tax planning of the organization's activities is carried out, which can significantly reduce the tax burden, increase the flexibility, efficiency and effectiveness of management decisions. It should be noted that every year the legislative and legal tax base is being improved, new aspects of the rapidly changing world, the conditions of globalization are taken into account, there is an active adoption of international accounting standards in Russian practice. As part of our research, the features of the accounting policy of the company NGDU Leninogorskneft PJSC Tatneft were studied, including the types of income that are reflected separately when calculating the tax base. This is due to the specifics of the organization's activities. They also considered the latest changes in the field of accounting and tax policies, which have an impact on the activities of the analyzed object.