Значення та роль податкових консультантів в сучасних податкових системах
Importance and Role of Tax consultants in Modern Tax Systems

Summary/Abstract: The purpose of this article is to formulate the main prerequisites and economic consequences of strengthening the institute of tax consultants in the tax system of Ukraine, to substantiate the importance of tax counseling as a separate profession, as well as to determine the cross-functional role of tax consultants in interaction with taxpayers, fiscal authorities and the government, according the world trends in tax consulting. The article considers the importance and role of tax advisers in modern tax systems. The research based on the analysis of the world practice of tax consulting as a separate area of professional activity. The importance of tax counseling for different subjects of the tax system is determined for: taxpayers, fiscal authorities and the government. The necessity of development of tax consulting institute in Ukraine on the basis of implementation of relevant international standards and practices is substantiated. The functions (roles) of tax consultants in the tax system of the country and their interaction with taxpayers, fiscal authorities and the government are defined. Based on the research, it is proved that tax advisers can perform different functions (acting in different roles) on the interaction between taxpayers, fiscal authorities and the government. They are qualified representatives for taxpayers in solving certain problems in the field of taxation, including in matters of tax planning and optimization of tax payments. At the same time, tax advisers are important as intermediaries, arbitrators, regulators in relations between taxpayers and the government, as well as they act as agents of fiscal bodies on tax compliance of taxpayers. Further research in the field of tax consulting is proposed to focus on the formulation of ethical principles of tax consultants, which, according to world practice, have a great importance in their activities. It is also proposed at the legislative level to consolidate the legal status and responsibility of tax advisers. This is proposed to be done by establishing the procedure for documenting the consultations provided, establishing the legal responsibility of the consultant for poor-quality services, which is a separate important area of further research.

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