Legalization document accounting business in waste recycling

In this paper we consider the scope of business activities such as recycling (collection, sorting, recycling and processing). Demonstrated that in Russia there is an opportunity to successfully organize a business in the area of waste recycling on a legal basis, excluding, therefore, the entrepreneur risks associated with the implementation of «gray schemes» and the further involvement of the administrative and criminal liability. The conclusion is that the entrepreneur uses the legal accounting document, the company is able to create a collection of secondary raw materials for people with legitimate financial scheme is legitimate to consider all associated costs, which will confirm the auditors and tax authorities will accept.