Tax consulting in Russia: organizational and economic aspect

The scientific article is devoted to the issues of the role of tax consultants in the economy of the Russian Federation from the point of view of the organizational and economic aspects. In the modern Russian economy, there is a growing need for advice in the field of tax consulting. The demand for the formation and development of the institute of tax consulting is determined by a number of reasons, among which are: the need to improve the legal and tax literacy of taxpayers; ambiguity of adopted tax law norms; optimization of the tax administration system. The purpose of the article is to substantiate the need to consider both the organizational and economic aspects of the activities of tax consultants. During the study, methods such as logical-structural analysis and synthesis, and the method of expert assessments were used. The result of the study is a scientific justification for the need to include in the tax consulting process issues related to the analysis and assessment of tax risks, determination of their criterion values and tax planning.