Tax advising: the possibilities of using polish experience in the domestic conditions

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Bezpalko I. R. № 1 (52) 167-177 Image Image

In the article the necessity of development of tax advisory institute in Ukraine with reference of its integration into the European community has been determined. The experience of Poland of the formation and regulation of the tax advisory market has been analyzed. The demand for the services of tax advising is a result of changes in the Polish economy, its membership in the European Union, increasing of competition and complexity of the financial environment. There were prerequisites of successful development of market of tax advising in Poland such as definition of regulation of this market by adopting a relevant law, the providing of appropriate authority to the National Chamber of Tax Advisers to control the compliance of ethics and responsibilities of tax advisors, their professionalism and independence, which forms a trust of business and government. The feature of tax advising in Poland is that the cooperation of most taxpayers with tax advisers is formed on the stage of accounting and taxation and other tax records or preparation of tax declarations. It helps customers and tax advisers to create their trusting relationships on the early stages. The reasons of underdeveloped market of consultative services in the field of taxation in Ukraine are analyzed. The necessity of government control of market of tax advising in Ukraine based on consolidation of legislation of its operation, decision of the place, role, rights and duties of tax consultants in the system of tax legal relationships has been founded. The acceptance of using Polish experience of the formation and further development of the tax advising in domestic conditions has been determined.

Keywords: consultative services, tax advising, experience of Poland, tax legislation, tax consultants, government control, principles of professional conduct, regulators of tax advising.

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