DISTINCTIVE FEATURES PROFESSIONAL RESPONSIBILITY OF TAX CONSULTANTS

Abstract

Tax consultations require a high level of trust between the consultant and the client. But in today's fierce competition, it has become known that organizations are afraid to disclose their trade secrets to consultants. It has been established that this, in turn, affects the development of tax consulting in the market of various types of services. This problem can be solved by improving the legal culture of citizens, that is, by holding various seminars, courses to improve the literacy of taxpayers, and popularizing such events. Despite the widespread use of activities in the form of tax consulting in tax practice, we see that the theory of this issue has not yet been sufficiently developed. It is established that the need for in-depth theoretical analysis is associated with the need to develop a methodology for building a sound model of the institute of tax consulting in our country, taking into account foreign experience. This article examines the views of scientists on the behavior and professional responsibility of tax consultants.