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The essence of tax advice for business enterprises and the assessment of its regulation

Vol. 22, Iss. 11, NOVEMBER 2019

Received: 17 January 2017

Received in revised form: 31 January 2017

Accepted: 14 February 2017

Available online: 15 November 2019

Subject Heading: AUDIT ACTIVITY

JEL Classification: M48

Pages: 1300–1308

Sheshukova T.G. Perm State University (PSU), Perm, Russian Federation

ORCID id: not available

Balenko D.V. Perm State University (PSU), Perm, Russian Federation

ORCID id: not available

Subject Nowadays, tax advice is one of the most promising directions of the Russian services market. However, there are problems in this area, including the lack of clear statutory regulation of tax consultancy services.
Objectives Our purpose is to review the tax advice concept and elaborate statutory regulation of tax advice, which will reduce the number of tax disputes and enhance the level of legal culture of taxpayers.
Methods In the study, we employed methods of logical and expert analysis.
Results The paper defines the concepts of tax advice, audit, explanations for taxes and charges. The essence of tax advice is in service delivery for explanation of tax legislation and recommendations on tax optimization. We also identify the need for statutory regulation of tax consultancy services.
Conclusions We conclude on the need for special law in the field of tax advice, which would define the concepts, essence, and principles of consulting activities, responsibility and liability insurance of tax consultants. Statutory regulation of tax consultancy services will decrease the number of tax disputes and enhance the level of legal culture of taxpayers.

Keywords: tax advice, tax consultancy service, audit, statutory regulation


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