ACCOUNTING POLICY OF THE ORGANIZATION AND ITS CONNECTION WITH TAX PLANNING

Abstract

The issues of taxation, improving the efficiency of planning activities and monitoring the implementation of plans in order to increase the profits of organizations are considered. It is shown that in the tax planning of an organization, one of the main documents is the accounting policy, which establishes the rules for organizing accounting and tax accounting, and the adoption of an accounting policy is the most important stage in the current tax planning carried out in the organization. It is emphasized that both the state and enterprises are interested in tax planning in order to fill the revenue side of the budget