The purpose of the research – it is to develop organizational and methodological recommendations for improving the effectiveness of tax consulting.
The methodology of the research - the study was carried out by analyzing the basis of the theory of organizational and methodological factors, highlighting a number of its shortcomings and, finally, explaining a reasonable model for the development of the institution of tax consultants in accordance with the requirements of modern times.
The practical importance of the research lies in the significant improvement of the business environment and investment climate of the Republic of Kazakhstan. The development of the system of professional training of tax consultants, the procedure for state certification and registration, the procedure for accreditation and certification of professionals in the field of tax consulting will contribute to improving the tax culture of society and representing the interests of the professional community at the international level.
The results of the research are the results of analysis of the institute for the development of tax consulting in Kazakhstan with world analogues, for the first time a national model of the institute of tax consultants and a model within the framework of cooperation in the conditions of the EAEU are proposed.
The originality and scientific novelty of the research - in the course of the study, new approaches and factors in the formation of a model for the development of the institution of tax consultants were identified. The scientific novelty lies in the identification of the national model of the institution of tax consulting, based on a comparative analysis with existing global trends in this direction and theoretical concepts to ensure their relevance and effectiveness.
Keywords: tax consultant, tax consulting institute, Eurasian Economic Union, tax accounting, accounting, risk management system.