Development and Strengthening the Institute of Tax Consultants in the Tax System of Ukraine

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 profes-sion, as well as to determine the cross-functional role of tax consultants in inter-action with taxpayers, fiscal authorities and the government, according the world trends in tax consulting. Methodology. The research is based on the analysis of specialized scientific sources of international researchers and practitioners who have been studying the issues of tax consulting as a separate type of professional activity for the last 30 years. Based on the analysis, using general scientific meth-ods – analysis, synthesis, generalization, abstraction – the conclusions of the study were made, which can be interpolated into the Ukrainian business envi-ronment. Results of research showed the importance and role of tax advisers in modern tax systems. 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 representa-tives 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. The importance of tax counseling for dif-ferent subjects of the tax system is determined for: taxpayers, fiscal authorities and the government. 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 ad-visers. This is proposed to be done by establishing the procedure for document-ing the consultations provided, establishing the legal responsibility of the con-sultant for poor-quality services, which is a separate important area of further research. Practical implications. In the article the necessity of development of tax consulting institute in Ukraine on the basis of implementation of relevant interna-tional standards and practices is substantiated. The functions (roles) of tax con-sultants in the tax system of the country and their interaction with taxpayers, fis-cal authorities and the government are defined. Value/originality. The corre-spondence between the world practice of tax consulting and the Ukrainian legal framework allowed to show serious gaps in local legislation and tax awareness of taxpayers, which should be corrected ASAP.