Features of the tax consultant profession in Hungary

Abstract

In today's conditions of intensive economic development and globalization of integration processes, the profession of a tax consultant is quite in demand. The increasing complexity of tax systems, constant changes, in particular the inconsistency of individual legislative norms and regulatory requirements, the prospects of harmonization of international tax relations create a need for professional consultations on taxation issues, which should further contribute to the economic and social development of business entities. Back in 2004, the Ministry of Labor and Social Policy of Ukraine, together with the Union of Tax Consultants of Ukraine, approved the qualifications for the profession of "tax and fee consultant", but today there is no mechanism for state regulation of the activities of tax consultants. Not enough attention is paid to the issue of researching the experience of European countries specifically in the field of tax consulting, although the positive practice of Hungary regarding the functioning of tax consultants is an important aspect in determining the specifics of their activity, which can be used to improve the domestic system of tax consulting. In Hungary, the profession of tax consultant is in high demand, characterized by a wide range of services and is competitive. The article defines the theoretical and practical features of the tax consultant profession in Hungary for the implementation of the main international aspects in the development of the domestic tax consulting market. To become a tax consultant in this country, you need to have a relevant higher education. In addition, in-depth knowledge of tax legislation, work experience, and mandatory annual professional development are required. The study describes in detail the peculiarities of economic professions in Hungary. Requirements for a tax consultant, tax expert and certified tax expert are defined. The article describes the institute of state regulation of tax consultants' qualification improvement in Hungary and analyzes the latest major changes in this procedure. The activity of the Hungarian Association of Tax Consultants and Accounting Services is described.