Demand in the consular market is directly dependent on the economic situation in the country. The constant changes made by the state in tax legislation, the maintenance of pressure on business by the tax authorities, as well as the improvement of fiscal supervision lead to an increase in demand for the services of tax consultants. The need for business consulting is growing very rapidly, tax consulting is becoming an increasingly popular service among taxpayers. Tax consulting allows you to get strategies developed by specialists that can reduce, without violating the law, the totality of tax payments, reduce the risks of incorrect and late tax assessment and payment, protect yourself from damages associated with penalties for tax violations. At the present stage, without this process, the normal functioning of various types of business activities is almost impossible. But there are many obstacles to the development of the market of tax consulting. Demand for tax consultants is increasing, but the direction of services is changing due to the focus of tax authorities to reduce the optimization of business tax payments. Even its formation has certain problematic aspects, which are due to the lack of previous experience of this type of activity, as well as the imperfection of the current organizational, economic and legal mechanism of this new type of consulting for Ukraine. The article includes consideration of features and problematic aspects on the way to the development of the tax consulting market in modern realities, determination of the need to develop the institute of tax consulting in Ukraine on the basis of generalization of theoretical principles of its functioning. The essence of the concept of "tax consulting", its role in the tax system of the state is highlighted. The reasons for the underdevelopment of the tax consulting market in Ukraine are analyzed. The advantages of using consulting services in the field of taxation for taxpayers are highlighted. The necessity of state regulation of the market of tax consulting services in Ukraine on the basis of fixing the legislative norms of its functioning, determining the place, role, rights and responsibilities of tax consultants in the system of tax relations is substantiated.

Nowadays, information technology plays an important role in accounting. They cover various aspects of accounting and are endowed with significant advantages over manual methods. In modern conditions of formation of digital economy in Ukraine the value of efficiency of introduction of information technologies and automation of accounting and financial accounting by subjects of business activity has reached a high level. If for large enterprises it is not difficult to buy ready-made software solutions, then for small businesses and private enterprises it is quite difficult to choose the independent formation of the accounting information system. We find the fact that for all entrepreneurs equally important issues are the choice of configuration and model of construction of the accounting information system, taking into account the peculiarities of doing business, reporting and the level of application of accounting automation. In this scientific article we analyze the software products that are directly used to automate accounting, and their capabilities for this type of accounting. We identify the main advantages and disadvantages of this transition from paper to electronic document storage, as well as the difficulties of accounting in Ukraine, opportunities, tasks and the transition to automated accounting. We consider software products used for automated accounting and financial reporting, namely: "Microsoft Excel", "1C: Enterprise", "Sail", "MASTER: Accounting". We construct a comparative description of the software by studying the advantages and disadvantages of installing and using these products for accounting and reporting in small, medium and large organizations. We evaluate the technical requirements and the necessary software features of various domestic software products to decide on the most effective way to organize automated accounting.

In the context of the development of the market economy and the reform of accounting in accordance with international standards, auditing activity in Ukraine is becoming widespread. The issue of the quality of audit activity is currently of high relevance. Despite the fact that today the audit regulation system seems to be fully established, there are a number of problems that complicate the process of regulating the audit market entities. Therefore, the purpose of the research is to analyze the updated requirements for regulating audit activities along with problems of audit development in Ukraine. In the course of the research, it was found that the audit serves as a reliable way to justify the financial statements data and is one of the important types of services. At the same time, it is defined that the audit activity currently has a number of contradictions and problems. The article discusses the main aspects of audit regulation in Ukraine, peculiarities of the current state of the audit market, as well as prospects for the regulation of audit activity in Ukraine. The essence of the audit, features of its methodology and organization, its importance for the development of the State economy, the need for its research and reform are determined. The current state of the market of audit services, the normative legal acts regulating the issues of auditing activity and attestation of auditors, the results of control over the quality of work of auditors and audit organizations are researched. An analysis of the market of audit services in Ukraine was carried out. The impact of current changes in the legislation regulating the audit on the state of auditing activity is examined. Other major problems that arose and arise on the way of development of audit activity during its formation in Ukraine are researched, the reasons for their occurrence are identified. The need to solve many problems and carry out significant reforms related to audit activities in Ukraine is determined.