THE FORMATION OF TAX CONSULTING IN RUSSIA

Abstract

The article considers the questions of formation of consulting in Russia, and tax consulting in particular, from the perspective of the institutional approach. Emergence and development of tax consulting as a cultural and economic phenomenon is linked to the formation of the tax system in the Russian Federation. Total revenues from advising participants in 2011 are analyzed (excluding the companies of the Big Four and BDO). The authors determine some specifics of regulation, the purpose of the implementation of the legislation on the tax consultancy in Russia, according to which the markets of this kind of services should be organised. The institutional problems of the tax consulting are raised. The questions of the formation of the institution of tax consulting and institutional cooperation between the participants of tax relations are revealed. That allows expanding the possibilities of study of tax consulting. The authors emphasize the basic institutional problems of the Russian market of consulting services.