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To the Issue of Tax Consulting

Journal: Scientific Bulletin of Mukachevo State University. Series “Economics” (Vol.6, No. 1)

Publication Date:

Authors : ;

Page : 138-142

Keywords : tax consulting; consultancy; service; consulting; tax consultant; tax explanation; fiscal service;

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Economic reforms taking place in the country though being systemic in nature do not cover all the pressing issues. Therefore, those market segments of tax consulting services that are effective in the European and world's developed countries are at the stage of formation in Ukraine. In this professional scientific article, the author examines the problem and approaches to define a tax consultancy in the modern range of financial services in the consulting market. It is stated that one of the features of Ukraine's financial services market is the legal uncertainty concerning the market of tax consulting services. Consequently, the country and business entities as the agents of this market can affect the development trends of the tax consulting market: state regulation or self-regulatory business (similar to European countries).The aim of the article is to study and analyze the advantages and disadvantages, peculiarities of formation and functioning of tax consulting in developed countries over the world including Europe, and to elaborate proposals for market development in field of financial consulting services, in particular, tax consulting services in Ukraine. The article also highlights a rather important issue of the existence of two institutional players in the market of tax services: the government, in the person of the fiscal agency, which according to the legislation provides services to taxpayers free of charge, and private companies and self-employed persons providing chargeable tax consulting services with no legislative support for these activities. The practical significance of the findings is that they can be used in management decision-making and in working out the actions for legal regulation in the market of tax consulting services in Ukraine to ensure both the quality of consulting services and legal protection of the customers. The outlined topic is a promising research in the field of development and improvement for the market of tax consulting services.

Last modified: 2021-08-17 21:55:47