THEORY AND PRACTICE OF FORMATION OF ACCOUNTING AND TAX POLICY OF THE REPUBLIC OF KAZAKHSTAN

This article discusses the different definitions of accounting and tax policies of enterprises in modern economy. Determined that under the status of the Republic of Kazakhstan, the form and content development accounting and tax policy, has not yet been given sufficient attention. The article recommended structural elements and content of the accounting and tax policy, as a reference guide of all kinds of accounting, taking into account the specific features of business in the Republic of Kazakhstan.