Європейська модель функціонування системи податкового консультування

Abstract

Стаття присвячена актуальним питанням, які ґрунтуються на аналізі системи податкового консультування в зарубіжних країнах з початку зародження такого виду послуг до його сучасного функціонування. Проаналізовано систему податкового консультування, а також його нормативно-правове забезпечення на прикладі досвіду прогресивних європейських держав. Розглянуто складові інститутів податкового консультування, та визначено основні функції та елементи їх формування та утворення в кожній зарубіжній країні та в Україні. Систематизовано пріоритети навчання податкових консультантів в країнах європейської моделі та зроблено порівняння з Україною. Сформовано перспективні кроки, які можна використати в напрямку стимулювання розвитку системи податкового консультування України, на основі адаптації досвіду зарубіжних країн та їх індивідуальних нововведень. In recent years, the global trend of rapid development of the market of consulting services has successfully identified a new type of consulting – the provision of consulting services in the field of taxation. This was done because small and medium-sized businesses, which are and remain the basis for the country's economic development, are not always able to correctly build their own tax strategy due to complex, changing, ambiguous tax legislation. Therefore, significant assistance to entrepreneurs was offered by professionals – tax consultants. The article is devoted to topical issues based on the analysis of the tax advisory system in foreign countries from the beginning of the emergence of this type of service to its modern functioning. The peculiarity of the market of consulting services, namely tax consulting – is to determine the optimal amount of tax payments provided for payment, carried out within the law and administrative procedures to achieve harmonization of economic stakeholders in terms of budget revenues and public entities, as well as providing meaningful information on the payment of taxes and more legislation – on reasonable through. The system of tax consulting is analyzed, as well as normative – legal provision on the example of progressing European countries in this issue. The priorities of training tax consultants in the countries of the European model are systematized and a comparison with Ukraine is made. Perspective steps have been formed that can be used to improve the system of tax consulting in Ukraine, based on the analysis of foreign countries and their individual innovations. Now it is important that at the moment the European model in the system of tax advice is more developed and tested, which allows other countries to emulate it. It is also proven that tax consulting contributes to the clear establishment of the tax system in the country as a whole. This helps to increase the level of payment of taxes and fees, filling the state budget, improving the skills of tax officials and close ties with taxpayers. A clear analysis of the problems and achievements of the tax advisory and taxation system of each country as a whole will give impetus to the right steps in the future to reconstruct and update the tax systems of other countries, which also seek to bring their tax sphere to a new perspective.