Актуалізація базових положень податкового консультування в умовах модернізації сучасної економіки

Abstract

Досліджено теоретичні аспекти податкового консультування як системи професійного розвитку та реформування податкових відносин. Окреслено необхідність імплементації зарубіжного досвіду як еталонного патерна з реалізацією професійних компетенцій податкових консультантів. Обґрунтовано доцільність модифікації базових положень податкового консультування для забезпечення його ефективності в регулюванні податкових відносин. Запропоновано інтегральну модель податкового консультування, у якій охарактеризовано способи підвищення ефективності сервісу оптимізації оподаткування.

Tax counseling issues are investigated in terms of its decisive role for the harmonization of tax relations and optimization of tax calculations and payments. Tax consulting is considered as a formal institution, independent activity, an innovative service for organization tax relations and flexible system of managing a tax calculations and payments that includes the construction of an integrated tax model taking into account the specifics of the entity and the formation of risk management tools that involves the development of core competencies of the enterprise, which determine the qualitative parameters of professional provision of management. Tax counseling does not replace legal and regulatory provision of organization of the taxation system, but is an organizational and methodological basis for updating the procedure for the implementation of tax commitments that corresponds to the logic of tax reforms and interests of socio-economic development. A new stage of development of tax counseling is substantiated in the research that provides for the construction of its integrated model, which is optimal, given the need to establish cooperation in the process of tax counseling through the prism of the purpose of the advisory service, the specifics of the client's activities, its information base and competencies to be agreed upon in the process of interaction. It's a demonstration of obtaining not short-term benefits to the client as a result of the tax consultant's activity, but the creation of a long-term value through the construction of a new level of tax relations, in which the client fully implements own competencies and interest in assuming the role of consultant as an effective person in the management of tax calculations and payments. The basic provisions of tax consultancy influence the choice of the optimal variant of the formation of a tax strategy, therefore expansion of its principles is a necessary measure that consists in the construction of a single model as an integral structure with an innovative mechanism for regulating tax relations on the basis of common principles and technologies, taking into account the requirements of tax legislation.