Development of the theoretical foundations of tax consulting in the Russian Federation

   Tax consulting is part of the consulting services sector, and it plays an important role in the dynamic development of entrepreneurial activities. The result of tax consulting is the implementation of measures developed by consultants, which are used in the activities of the analyzed enterprise to identify and solve existing problems in the functioning of the economic entity.

   The importance and relevance of research on the development of the theoretical foundations of tax consulting in Russia as a tool for ensuring the efficiency of commercial structures allows for the development of measures for tax optimization in the enterprise management system.

   The purpose of the study is to develop theoretical and methodological provisions on tax consulting, its tools, and to develop practical recommendations for using tax consulting models.

   The study used general scientific methods of dialectics, systemic and comprehensive approaches. Special methods and techniques were applied, including analysis and synthesis, grouping, systematization, and generalization. The study identified the stages of the formation and development of tax consulting in Russia, revealed their content, developed the theoretical foundations of the essence of tax consulting in modern Russia, and provided practical recommendations for using tax consulting models. The research results may be of interest to researchers, consultants, accountants, and economists who specialize in tax issues and taxation of commercial entities.

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