Bìznes Inform (Jul 2020)
Ways to Solve the Problems of Tax Counseling in Ukraine Using the Experience of Foreign Countries
Abstract
The article is aimed at analyzing the theoretical and practical foundations of activity of the National Institute of Tax Counseling together with the possibility of introducing best practices of the developed countries in Europe for the implementation of organizational and legal regulation with regard to determination of the vector of tax market development in Ukraine. It is determined that tax counseling is a kind of professional activity concerning the provision of the customer (the person requiring consultations) on paid basis of services, promotion of proper carrying out of taxes and fees by the taxpayers, fulfillment by tax agents and other persons of the obligations stipulated by legislation on taxes and fees. It is proved that the Institute of Tax Counseling in Ukraine is at the inception stage. Therefore, it is important to study the peculiarities of the foreign countries’ experience in applying such counseling. It is grounded that in the European Union countries almost all processes of tax counseling organization are legally regulated, which acts as a significant part of business infrastructure and one of competitive advantages for business development. It is determined that the International Tax Counseling Institute in Europe is represented by two professional organizations: the European Confederation of Tax Advisers and the European Federation of Tax Advisers, comprising 33 national organizations from 26 European countries, which unite more than 200 000 experts. The main problems and factors that significantly inhibit the development of the national tax counseling industry in Ukraine are identified and grouped. Given the experience of the foreign countries in Europe for the development of the national consulting industry in the context of increasing its competitiveness and development, the main measures to improve tax counseling in Ukraine are proposed.
Keywords
