Problems of Market Development of Tax Consulting in Ukraine in Modern Realities

Abstract

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.