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.

The article discusses the prospects for the development of the internal audit service at the enterprise. The need for internal audit is due to the increasing scale of enterprises and the inability of the accounting system to provide the information, which is necessary for timely management decisions. If the company wants to know about the state of affairs, identifies the strengths and weaknesses of its activities and prevent possible risks, it appeals to internal audit. Despite the level of professionalism of management, imperfection and variability of the national tax system makes the issue of control over the activities of the enterprise relevant. Most inspections and audits carried out by external control entities only confirm the fact of violation. What cannot be said about the internal audit service, which helps to prevent negative phenomena, works ahead and eliminates the possible cause of the offense. Given the volume of offenses and abuses identified by supervisory authorities, the introduction of an internal audit becomes a necessity. After all, fraud not only causes financial damage to the company, but also negatively affects their reputation and relationships with business partners, which in the future will lead to even greater losses. Having an internal audit service is a signal to potential investors and lenders of good corporate management and generally makes good impression of the company. In addition, the existence of such a service allows the company to enter international capital markets, operate well, preserve assets and survive the crisis. You can organize an internal audit by creating a separate division of the enterprise, outsourcing or co-sourcing. The advantages and disadvantages of each of the methods are discussed in more detail in the article. At the current stage, we see an ambiguous attitude to internal audit among businesses. This is due to managers' lack of understanding of its capabilities and the need to do business. However, internal audit can be an effective source of information for managers at all levels and will give business owners an assessment of the real state of affairs to make effective and appropriate management decisions.