Establishment of the Institute of Tax Consulting as an Element of Market Relations and the Object of Economic and Legal Regulation

Abstract

Development of the tax system in the Russian Federation is based on creation of the special tax legislation and other normative acts that regulate the process of establishment, calculation, and payment of taxes and control over the correctness of their calculation by the state, which predetermines the formation of a wide information basis, the knowledge of which is necessary for all participants of tax legal relations. Thus, the role of specific information, the application of which influences the successfulness of business of economic subjects, grows. However, usage of this information requires special professional knowledge and skills in the sphere of taxation. Topicality of the studied problem is predetermined by the purpose of provision of economic subjects’ awareness of the tax aspects for increase of effectiveness of their entrepreneurial activity by consulting services in the sphere of taxation. At that, the issue of the national peculiarities of the institute of tax consulting in Russia and the level of its realization is still open. The purpose of the article is to determine the role of tax consultants in expansion of taxpayers’ awareness on the correct application of the tax law. The leading approaches to studying this problem include are the historical & legal and comparative & legal ones, which allow viewing the process of formation of the institute of tax consulting as an element of market relations and the object of economic & legal regulation. Results: the article presents the historical stages of establishment of the institute of tax consulting in some European countries and Russia, open the general tendencies and peculiarities of its formation, and determine socio-economic preconditions for emergence of the institute of tax consulting as an element of market relations and the object of economic & legal regulation. The article materials are of certain practical value for specialists – consultants in the sphere of taxation and tax law; persons that perform scientific research in the sphere of economic & legal regulation of consulting activity; persons that conduct entrepreneurial and legislative activity.