THE ROLE AND IMPORTANCE OF THE INSTITUTE OF TAX CONSULTING IN ENSURING THE CONSTITUTIONAL TAX OBLIGATIONS OF CITIZENS
Keywords:
constitution, tax duty, constitutional duty, tax consulting, tax consultant, financial literacy, tax relationsAbstract
It should be noted that until now, in world practice, the formation of financial resources necessary for the state to perform its functions, except for taxes, has not been used. It should be noted that as long as the state exists as the dominant entity, taxes will continue to be used as a method of financing. Also, the economic life of society consists of very complex economic phenomena, and this complexity directly relates to taxes, which requires a deep understanding of the economic nature of taxes. Taxes are one of the main sources of filling the budget of any state, and a high level of economic efficiency of the state is usually characterized by the universality of tax legislation. It is worth noting here that attempts by tax subjects to use tax mechanisms for various purposes and tasks raise a number of serious problems. This article analyzes issues related to the role and significance of the institution of tax consulting in ensuring the constitutional tax obligations of citizens.
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