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The article discusses approaches to the definition of tax regulation, tax benefits and preferences as part of the tax regulation system. The impact of tax benefits and preferences on the development of small business organizations in modern conditions is becoming strategic – purposeful and long-term, which requires the development of solutions in the field of tax regulation and legal support of tax benefits and preferences, allowing to implement these strategic aspects.

The study is devoted to the study of the role of management accounting in decision-making by mining companies, as well as to determine the usefulness of management accounting information in the decision-making process of mining companies. The existence of a positive correlation between the variables of management accounting (collection of information, processing of information, quality of management financial statements, transfer of information) and decision-making has been proved. Information processing largely depends on the efficiency of the company’s information systems and is less dependent on the transfer of information, which is the ultimate task.

In modern conditions, Russian accounting is increasingly oriented to international standards. Accounting for leasing relations is also subject to changes that are associated with the transition of Russian accounting to international financial reporting standards (IFRS). In 2016, a new standard was approved for accounting for leases in public sector organizations - the SPS “Leases” (entered into force on January 1, 2018). For other organizations, on October 16, 2018, FAS 25 “Lease accounting” was approved. This standard introduces the type of asset - the right to lease, which represents a new format for accounting methodological documents. The purpose of the study is to consider the features of the application of FAS 25 “Lease accounting” based on the new IFRS 16 “Leases” in accounting for operating leases of Russian organizations. The authors consider the lease relations of economic entities of the Russian economy using the example of pharmacy organizations, in particular, the main aspects of FAS 25, the procedure for accounting for operating leases from the perspective of a lessee and lessor, features of accounting for sublease, leaseback, lease on special terms, as well as disclosure of lease information in accounting (financial) statements. The methodological basis of the study consisted of elements of the accounting method (system of accounts, double entry book-keeping, reporting) and tools of economic analysis (method of comparison, absolute and relative values, tabular and graphical representations of data, coefficient method). As a result of the study, an operating lease accounting mechanism was proposed, which reflects the specifics of pharmacy organizations.

The article examines the problem of improving financial policy in terms of the formation of financial results of subsoil use enterprises. It is advisable to form the financial results of subsoil use enterprises on the basis of management by centers of responsibility on the principle of determining areas of responsibility in the or-ganizational structure of enterprises, such as a center of income, a center of expenses, and an investment center. According to the authors, an important area of financial results management should be the creation of a system of constant monitoring of reserves for doubtful debts.