TAX CONSULTING: THEORETICAL DOMINANTS, PROBLEMS AND PROSPECTS FOR DEVELOPMENT IN UKRAINE
Dynamism of social and economic processes within the contemporary globalization dimension requires the use of the latest and effective technologies of fiscal management by subjects of taxation. Countries with a developed economy focus on the development of consulting services in the field of finance and taxation that produces the appearance of fiscal, social and economic effects. The paper focuses on the study of relevant problems of formation and development of tax consulting in fiscal practice of Ukraine. Dynamics of provision of tax consultations by fiscal authorities is highlighted. Information component of cooperation between fiscal authorities, tax advisors and taxpayers is substantiated. It accelerates search for alternative approaches to eliminating imbalances in relations between regulatory authorities and taxpayers. The study made it possible to systematize priorities of improvement of service of information and consulting activities in the field of taxation aimed at increasing the level of tax culture in the society. This will generate a number of effects in the field of establishing partnerships between fiscal authorities and taxpayers.
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