LEGAL ASPECTS OF TAX CONSULTING AND CHARACTERISTICS

Аннотация

Currently, a comprehensive state policy is being implemented aimed at creating a positive attitude towards tax payers and tax authorities, raising a law-abiding taxpayer, building a reputation for responsible taxpayers and public opinion in relation to 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 in order 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 legal nature and features of tax consulting.