ACCOUNTING POLICY OF ORGANIZATIONS AS A TOOL OF TAX OPTIMIZATION
This article discusses the accounting policy of the organization as a tool to optimize the taxation of the organization. Examines the creation of the model of minimization of taxes by using accounting policy. The most relevant in the period of formation and improvement of the tax system in the Russian Federation are the problems associated with the legalization and simultaneous optimization of taxation of enterprises of all forms of ownership, in fact the whole business. Accounting policy of the organization is the main document that allows the taxpayer to reduce the tax burden and receive tax breaks from the state. The decision to introduce any amendments to the accounting policy for tax purposes when changing the accounting methods used is used from the beginning of a new tax period, and if the legislation on taxes and fees changes not earlier than from the date of entry into force of changes in the rules of this legislation. The concept of "accounting policy" is established both by legislative documents in the field of taxation and by legislative documents in accounting, so the accounting policy carries these two main directions at once. The article proposes the mechanisms of optimization of tax accounting in order to improve accounting policy.