THE ROLE OF TAX CONSULTANTS IN SHAPING TAX CULTURE IN EU COUNTRIES: LESSONS FOR UKRAINE

Abstract

This article analyzes the professional activities of tax advisors in EU countries, highlighting their role as key intermediaries between taxpayers and tax authorities. The study establishes that tax consulting and tax culture in the EU are interrelated components of an effective state tax policy. The article underscores the state’s significant role in shaping the institution of tax consulting, noting that in most EU countries, the profession is subject to licensing or certification to ensure high-quality services. Key approaches to regulating the activities of independent tax advisors are also outlined. In contrast, the article notes that while the profession of tax advisor in Ukraine is not legislatively regulated as it is in the EU, it is actively developing within the private sector. Furthermore, the study finds that cooperation between tax consultants and tax authorities varies in form, depending on national legislation, levels of trust, and institutional characteristics. The authors identify the specific features of the current tax culture in various EU countries and the role tax consultants play in shaping it. Finally, the article identifies how the EU’s experience can be applied to develop the institution of tax consulting in Ukraine. Adopting these lessons is expected to improve the quality of tax support, reduce the shadow economy, and enhance the overall tax culture.