REGULATORY AND LEGAL REGULATION OF TAX ACCOUNTING OF R & D EXPENDITURES

The article analyzes the legal framework of the issues of state regulation of tax accounting of expendi- tures on research and development work. Discusses changes in tax accounting in the economy, in connection with the Russian government conducts a policy of modernization of the economy and innovative development of Russia, which undoubtedly affected the provisions of the Tax code of the Russian Federation and the submission of reports to the tax authority. Changes in the order of R & d expenditures in accounting and tax accounting are considered