The telecommunications sector is continually developing with a high level of service diversity. The competitiveness of telecommunication service providers is directly dependent on the tariff policy, which influences the way in which revenues and expenses are measured and reflected, respective financial results. Providing various attractive service packages with competitive user tariffs allows service providers to increase profits. Tariff plan depends on average monthly traffic, subscription fee, number of users etc. Due to the competitive situation on the telecommunication services market, the tariff policy, is not constant, is it reviewed periodically. This study aims to show the significance of the tariff policy in the context of the competitive struggle and the eloquent impact on the financial performance of the telecom operators.