PROFESSIONAL AND BASIC RULES OF TAX CONSULTING PRACTICE
Keywords:
tax legislation, tax consulting, tax consultant, principles for resolving tax issues, tax relations, incentives, efficiency, mechanismAbstract
Currently, a comprehensive state policy is being implemented aimed at creating a positive attitude towards taxpayers and tax authorities, raising a law-abiding taxpayer, building a reputation for responsible taxpayers, and public opinion about persons who regularly violate tax laws, occupies a special place. It is important to develop a mechanism for influencing the development of the taxpayer’s citizenship and the level of his civic and tax knowledge to form, through tax propaganda, a public opinion that does not tolerate failure to fulfill state tax obligations. At the same time, fiscal relations must be transparent, that is, taxpayers must be able to see for what purposes their taxes are spent.
This article analyzes the interpretation of the principles of the institute of “tax consulting” in our national legislation and the attitude of scientists to these principles.
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