ORGANIZATION OF TAX ACCOUNTING IN RUSSIA
The Russian Federation has a system of taxes and fees that includes Federal, regional and local levels. To pay taxes and fees, the organization needs information about the tax base. For this purpose, organizations keep tax records. Tax accounting is a compilation of collected data. Tax accounting is the responsibility of all organizations, including those that apply special tax regimes. It is necessary for the formation of complete and reliable information about accounting for tax purposes of all facts of economic life in the organization. Information generated in tax accounting is necessary for internal and external users. Tax accounting performs the following functions: fiscal, control, and informational. Organizations can maintain tax accounting on the basis of accounting or with parallel accounting and tax accounting. Tax accounting is carried out in special forms of tax registers. The forms of tax accounting registers and the procedure for reflecting analytical data of tax accounting, data of primary accounting documents are developed independently and set by appendices to the accounting policy of the organization for tax purposes. If organizations apply the principles of IFRS, then the principles of tax accounting are also adjusted.