Nataliia Holovchenko

  Oleksand Holovchenko


The purpose of this article is to formulate the main prerequisites and economic consequences of strengthening the institute of tax consultants in the tax system of Ukraine, to substantiate the importance of tax counseling as a separate profes-sion, as well as to determine the cross-functional role of tax consultants in inter-action with taxpayers, fiscal authorities and the government, according the world trends in tax consulting. Methodology. The research is based on the analysis of specialized scientific sources of international researchers and practitioners who have been studying the issues of tax consulting as a separate type of professional activity for the last 30 years. Based on the analysis, using general scientific meth-ods – analysis, synthesis, generalization, abstraction – the conclusions of the study were made, which can be interpolated into the Ukrainian business envi-ronment. Results of research showed the importance and role of tax advisers in modern tax systems. Based on the research, it is proved that tax advisers can perform different functions (acting in different roles) on the interaction between taxpayers, fiscal authorities and the government. They are qualified representa-tives for taxpayers in solving certain problems in the field of taxation, including in matters of tax planning and optimization of tax payments. At the same time, tax advisers are important as intermediaries, arbitrators, regulators in relations between taxpayers and the government, as well as they act as agents of fiscal bodies on tax compliance of taxpayers. The importance of tax counseling for dif-ferent subjects of the tax system is determined for: taxpayers, fiscal authorities and the government. Further research in the field of tax consulting is proposed to focus on the formulation of ethical principles of tax consultants, which, according to world practice, have a great importance in their activities. It is also proposed at the legislative level to consolidate the legal status and responsibility of tax ad-visers. This is proposed to be done by establishing the procedure for document-ing the consultations provided, establishing the legal responsibility of the con-sultant for poor-quality services, which is a separate important area of further research. Practical implications. In the article the necessity of development of tax consulting institute in Ukraine on the basis of implementation of relevant interna-tional standards and practices is substantiated. The functions (roles) of tax con-sultants in the tax system of the country and their interaction with taxpayers, fis-cal authorities and the government are defined. Value/originality. The corre-spondence between the world practice of tax consulting and the Ukrainian legal framework allowed to show serious gaps in local legislation and tax awareness of taxpayers, which should be corrected ASAP.

How to Cite

Holovchenko, N., & Holovchenko, O. (2022). DEVELOPMENT AND STRENGTHENING THE INSTITUTE OF TAX CONSULTANTS IN THE TAX SYSTEM OF UKRAINE. Green, Blue and Digital Economy Journal, 3(1), 8-14.
Article views: 21 | PDF Downloads: 12



tax consulting, tax agent, tax consultant, taxpayers, tax legislation, tax system, tax compliance, tax culture


Voronkova, A. Y. (2010). Osnovy upravlinskoho konsultuvannia [Funda-mentals of management consulting]. Kharkiv: INZhEK. (in Ukrainian)

Vprovadzhennia podatkovoiu sluzhboiu systemy podatkovoho kom-plaiensu [Tax compliance system implementation]. Available at: (in Ukrainian)

Zhukova, O. (2019). What is COMPLIANCE, abo Yak otsiniuvaty podat-kovyi ryzyk? [What is COMPLIANCE, or How to assess tax risk?]. Visnyk. Ofitsiino pro podatky – Visnyk. Officially about taxes, 27–28. Available at: (in Ukrainian)

Izmailov, Y. O., & Yehorova, I. H. (2020). Shliakhy vyrishennia problem podatkovoho konsultuvannia v Ukraini z vykorystanniam dosvidu zarubizhnykh krain [Ways to solve problems of tax consulting in Ukraine using the experience of foreign countries] .BIZNESINFORM – BIZNESINFORM, 7. Available at: (in Ukrainian)

Postanova pravlinnia Natsionalnoho banku Ukrainy “Pro zatverdzhennia Polozhennia pro orhanizatsiiu vnutrishnoho kontroliu v bankakh Ukrainy” vid 29 hrudnia 2014 roku № 867 [Resolution of the board of the National Bank of Ukraine of "On approval of the regulation on the organization of internal control in banks of Ukraine" of December 29, 2014 № 867]. Available at: (in Ukrainian)

Postanova pravlinnia Natsionalnoho banku Ukrainy “Pro skhvalennia Metodychnykh rekomendatsii shchodo vdoskonalennia korporatyvnoho up-ravlinnia v bankakh Ukrainy” vid 28 bereznia 2007 roku № 98 [Resolution of the board of the National Bank of Ukraine "On approval of methodological recom-mendations for improving corporate governance in banks of Ukraine" of March 28, 2007 № 98]. Available at: (in Ukrainian)

Smirnova, O. M. (2010). Orhanizatsiino-pravove rehuliuvannia podat-kovoho konsultuvannia: zarubizhnyi dosvid [Organizational and legal regulation of tax consulting: foreign experience]. Formuvannia rynkovykh vidnosyn v Ukraini – Formation of market relations in Ukraine, 8. (in Ukrainian)

Statut Palaty Podatkovykh konsultantiv vid 17 chervnia 2013 roku [Char-ter of the chamber of tax advisors of June 17, 2013]. Ofitsiinyi sait Palaty Podat-kovykh konsultantiv Ukrainy – Official website of the Chamber of Tax Advisors of Ukraine. Available at: (in Ukrainian)

Statut Spilky podatkovykh konsultantiv vid 18 lystopada 2016 roku [Charter of the Union of Tax Advisors of November 18, 2016]. Ofitsiinyi sait Pa-laty Podatkovykh konsultantiv Ukrainy – Official website of the Chamber of Tax Advisors of Ukraine. Available at: (in Ukrainian)

Tkachyk, F. (2014). Orhanizatsiino-pravove zabezpechennia podatkovoho konsultuvannia v Ukraini, Polshchi ta Chekhii [Organizational and legal support of tax consulting in Ukraine, Poland and the Czech Republic]. Svit finansiv – World of Finance, 3. (in Ukrainian)

Shuvalova, E. B., & Yefymova, T. A. (2011). Nalohovoe konsultyrovanye (pravovoi aspekt): uchebnoe posobye [Tax consultation (legal aspect): educa-tional assistance]. Moscow: EEA Publishing Center. (in Russian)

Dan L. Schisler, & Susan Coomer Galbreath (2020). Responsibility for tax return outcomes: An attribution theory approach, Advances in Taxation. Emer-ald Group Publishing Limited. Bingley, 12. Available at:

D. Jordan Lowe, Philip M. J. Reckers & Robert W. Wyndelts (1993). An Examination of Tax Professionals’ Judgments: The Role of Experience, Client Condition and Reciprocal Obligation. Journal of Business and Psychology, 7, 3. Available at:

IRS: 90% of Taxpayers Seek Help in Preparing Their Returns. Internation-al revenue service. Available at:

IRS Tax Pro Association Partners. Available at:

Peggy A. Hite & Gary A. Mcgill (1992). An examination of taxpayer pref-erence for aggressive tax advice, National Tax Journal. The University of Chicago, 45, 4. Available at:

The Global Tax Advisory Market in 2018. Available at:

The Global Tax Advisory Market in 2021. Available at: