The formation and development trends of the tax advice in Russia
Abstract
The article reveals the concept, stages and factors of the emergence of tax counseling in the Russian Federation. The work analyzes statistical data with official sites of RBC and the Chamber of Tax Consultants. The ways of optimization of the tax burden of the taxpayer are presente. In addition, the need for legislative regulation of the activities of tax advisers is justified. At the end of the work, the conclusion was made that the institute of tax consulting needs serious modernization.
About the Authors
T. V. Saprykina
Belgorod National research University
Russian Federation
Russian Federation
M. A. Kotlyarova
Belgorod National research University
Russian Federation
Russian Federation
E. V. Krugovtsova
Belgorod National research University
Russian Federation
Russian Federation
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Review
For citations:
Saprykina T.V., Kotlyarova M.A., Krugovtsova E.V. The formation and development trends of the tax advice in Russia. Scientific notes of the Russian academy of entrepreneurship. 2018;17(1):87-99. (In Russ.)
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