TAX CONSULTING AS A TOOL FOR SUPPORTING THE ENTREPRENEURIAL ACTIVITIES OF ORGANIZATIONS

The article reveals the essence of tax consulting and substantiates its role as a tool for supporting the entrepreneurial activities of organizations. It has been found that the emergence of tax consulting is caused by the complexity of the tax system, the variability of the current tax legislation, a significant number of controversial and ambiguous issues, the insufficient level of awareness and lack of experience of business entities. The purpose and main tasks of tax consulting, its functions (informative, explanatory, consulting and representative) are considered. The role of the tax consultant as an intermediary between the state and the taxpayer, whose professional services consist of providing tax advice, conducting tax expertise, optimizing the client's tax payments, tax planning, drafting documents, managing the taxpayer's affairs, representing his interests in courts and regulatory bodies, is substantiated. The types of models of tax consultations (expert, project, process, educational), advantages and disadvantages of each of them are considered. The principles of tax consulting, which are guided by the tax consultant in his activities, are characterized: legality, professionalism, objectivity, conscientiousness, independence, confidentiality. It is noted that the use of tax consulting services enables a business entity to develop and make a decision to increase the level of business security, to receive practical recommendations and proposals aimed at minimizing identified tax risks, to settle disputed issues based on the results of inspections by tax and other regulatory authorities, to develop tax strategy, based on the specifics of the company's activity. Unsolved problems of the development of the tax consulting institute in Ukraine are singled out, and the main ways of solving them are proposed. It was determined that the role of tax consulting in the extremely difficult for Ukrainian business conditions of martial law consists in constant monitoring of changes in tax legislation and the development of effective solutions for its support during the war and the restoration of the domestic economy in the post-war period.