Main directions of transformation of the tax consulting system in Ukraine based on the EU experience

Abstract

In the article the authors consider the European experience of tax consulting. A comparative analysis of tax consulting in countries with a system of "state regulation" and a system of "self-regulation". Based on the results of the study, the authors conclude that tax consulting in Ukraine is at an early stage of development, the legal basis exists only for tax advice provided by the state tax service. The market of independent tax consulting in Ukraine has the number of unresolved issues regarding the further development of the institute of tax consulting in Ukraine. From this point of view, the need to reform domestic tax consulting is justified. Based on the generalized European experience in the regulation of tax consulting, the authors outline the key areas for the development of tax consulting in Ukraine.