Development of the Institute of Tax Consultants in the Russian Federation in Modern Conditions

The current macroeconomic challenges and internal conditions of the Russian economy in the period 2023–2025 have had a significant impact on the development of the tax consultant profession, which depends not only on the level of qualified personnel, but also to a greater extent on the level of state support. This aspect at the macro level directly concerns not only the taxpayers themselves, but also the fiscal authorities, and each of them bears financial risks. Despite the professional standard “Tax and Duty Consultant” introduced in 2021, as of 01.07.2025, their total number did not exceed 4115 certified specialists in all regions of the country. At the same time, more than 10% of the total number of specialists falls on only three regions: Moscow — 28%, Moscow Region — 12% and Sverdlovsk Region — 11.5%. In turn, the total number of educational institutions certifying tax consultants does not exceed 42 and is distributed extremely unevenly across regions. As a proposal, this study suggests the possibility of considering at the legislative level the inclusion of provisions on the participation of tax consultants in the tax monitoring institute, taking into account the delimitation of the services they provide and the smoothing of the conflict of interests between participants in tax relations. In addition, this approach will have a greater impact on improving the quality of tax administration based on the current concept of a “transparent taxpayer” and horizontal interactions and will lead to greater trust in the public administration system in the sphere of fiscal relations with business.