Abstract. The purpose of the research is to review and analyze the data on the necessity to provide an educational environment for training and advanced training of tax consultants in Russia. The article considers the types of tax consulting, the historical background of training financiers in Russia, as well as identifies conditions determining the significance of tax consulting. The research establishes the connection between the negative attitude to tax payment and tax evasion. The advanced training of tax consultants should be a continuous process as they need to take into account both external and internal taxpayers risks associated with the development of law and law-enforcement practice. Obviously, the training of tax consultants should take into account the experience of developed foreign countries, such as Germany, Austria, Czech Republic, Slovakia and other European countries as well. In Russia, it is necessary to open educational institutions, which will not only be involved in the certification of tax consultants, but also provide training courses. These courses should contribute to constant increase of tax consultants knowledge, consider the tax treatment of economic activities, as well changes in the legislation, economics, finance, accounting, manufacturing processes, which will improve the quality of services provided by tax consultants.
The article offers a step-by-step model for the formation of a single interstate tax regulation in existing cross-national alliances; identifies and systematizes impacts on interstate tax regulation; proposes measures of competitiveness for existing alliances. In this paper, the authors point out that one can observe the convergence of tax systems in the context of growing international economic integration, which is expressed in the approximation of the levels of taxation in the economies of individual countries. It is the harmonization of tax legislation that reflects this process. In this paper the authors draw conclusions about the impact of variations in VAT rates on macroeconomic indicators in the event of possible harmonization of tax legislation: the case of the Russian Federation, Kazakhstan and Kyrgyzstan.
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