文章基本信息

标题：Training of Tax Consultants: Experience and Prospects
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作者：Farida F. Adigamova ; Farida F. Adigamova ; Aidar M. Tufetulov 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：152
页码：1133-1136
DOI：10.1016/j.sbspro.2014.09.288
语种：English
出版社：Elsevier
摘要：AbstractOne of the most important areas of the state tax policy is management of activity in the field of increasing tax culture of its citizens. Solution to this problem in the Russian Federation may be found in the adoption of the law on tax consulting, which will determine the status and main objectives of tax consultants. The analysis has shown that in many foreign countries, tax consultants operate in accordance with national legislation. For example, in the European Union countries, such as Germany, Austria, Czech Republic, Slovakia, Poland, etc., the activities of tax consultants are fully based on the existing laws on tax consulting. The article proves the need for tax consultants in Russia, considers the approaches to the training of tax consultants in different countries, analyzes the current situation in Russia, defines the role of various organizations in the process of tax consultants training, as well as offers alternative solutions to problems. The paper also discusses the necessary requirements for a tax consultant (the level and the field of higher education, work experience), the factors affecting the work of tax consultants, and highlights the role of self-directed learning for the educational process.
关键词：tax consultant;law;education;taxation;economist;lawyer;training;qualification;self- directed learning.