In particular, now individuals are interested in that the taxation was the simplest and clear, considered interests of society.
4. Institute of conscientiousness of the taxpayer
The institute of conscientiousness of the taxpayer has indirect fixing in the Tax code, however the taxpayer needs to prove in practice that he did not receive unreasonable tax benefit, carried out an inspection of conscientiousness of the contractor. But unlike the large companies small business entities often have no in staff of the workers specializing in the tax matters, in this regard can not always prove conscientiousness and lack of unreasonable tax benefit at implementation of transactions, operations. Development of institute of "conscientiousness of the taxpayer" will allow "to idealize" a positive image of the conscientious taxpayer. Idealization of an image of the taxpayer who is paying taxes, carrying out investments into development of the country will allow to create an ideal image of the economic subject who is honestly paying taxes. Now within work of the website of tax administration, media, information on the Internet form the return image of the unfair taxpayer concerning which the tax audits revealing million debts to the budget concerning which criminal case is brought are carried out. For small business entities development of institute of conscientiousness of the taxpayer would allow to increase confidence in a possibility of business, forming of business processes without risks of additional tax audits, involvement of specialists in the taxation and contest of actions of taxing authority in pre-judicial and a legal process. For the state development of institute of the conscientious taxpayer will allow to make business more attractive to citizens, to increase appeal of business and to improve perception of tax risks for small enterprises.
5. Institute of tax culture
Development of institute of tax culture is very important for the purposes of development of civil society and improvement of a collecting of taxes. In particular, Sadchikov M.N.13 pays attention that lack of tax knowledge is the limiting factor for decision-making, at the same time the low level of tax culture is the reason of tax avoidance. Grigorieva E.N.14., in turn, supports "realization of ideological function of the state as formation and education of patriotic fiscal sense of justice".
For taxpayers development of institute of tax culture will allow to increase knowledge in the field of the taxation, to create steady opinion on need of tax payment. For the state introduction of ideological function and development of institute of tax culture will allow on the one hand, to increase quality of state regulation, and on the other hand, will make unacceptable tax avoidance. Improvement of tax culture is possible by development of special public seminars, programs for television, introduction of special objects and courses in educational institutions will allow to develop effectively customs of tax payment for all taxpayers. Development of ethical standards in the field of the taxation will also allow to create as moral and ethical standards in the companies, non-profit organizations, in the consulting companies representing services in the taxation ethical standards regarding tax payment. In particular, the similar mechanism actively develops in the United States of America where in connection with existence of the anti-corruption legislation Codes of ethics accepted the leading corporations and the companies. Improvement of tax culture will promote development of moral standards in society in the field of the taxation.
6. Institute of tax consultation
Within "road map" "Improvement of tax administration" (the order of the Government of the Russian Federation of February 10, 2014 of N 162-p) is provided preservation of voluntariness of tax consultation at simultaneous increase in overall performance of taxing authorities.
A number of authors sees positive tendencies in development of tax consultation. So, Aytkhozhina G.S.15, notes that tax consultation acts as "real instruments of constructive dialogue, mutual trust, interaction between interested parties will promote improvement of quality of the tax relations, voluntary observance of the tax legislation, formation of sustainable development of society", at the same time paying attention to insufficiency of the service received by the taxpayer. Work as Shuvalova E. B. is devoted to a question of tax consultation., Yefimova T.A.16, they note that tax consultation arose in the 60th years of the 20th century as the sphere of business, at the same time the profession of the tax consultant appeared in Germany in 1919.
At the same time in some countries, such as Hong Kong, Singapore, Great Britain private institutes of tax consultation develop, associations of tax consultants appear, so, in Europe similar association (The European confederation of tax consultants) was based in 1959, in particular, such countries as act as participants given the organizations: Austria, Belgium, Bulgaria, Croatia, Czech Republic, Finland, France, Germany, Greece, Ireland, Italy, Latvia, Luxembourg, Malta, Poland, Portugal, Romania, Russia, Slovakia, Slovenia, Spain, Switzerland, Netherlands, Great Britain. The similar organizations allow to develop uniform standards of tax consultation, including at the international level. In a number of the countries development of tax consultation develops by means of the state consultation, it is possible to carry the Czech Republic, the USA to such countries.
In a row a camp questions of tax consultation are so important that the question of tax consultation is regulated by the special act, special standards. In some countries the question of tax consultation is built on a scientific basis, so in Great Britain the Royal institute of the taxation (CIOT) works. This institute was founded in 1930 on the basis of the Royal Charter that speaks about the importance of this establishment. Very important direction in activity of this institute is development of professional standards of activity in the field of tax consultation that allows to increase efficiency of tax consultation. At the same time the existing standards of tax consultation fix a priority of activity of the state over a business priority in Great Britain, so the tax consultant has to estimate without fail public interest from the point of view of suspicions on criminal activity or money-laundering and to report about these facts.
In general, development of institute of tax consultation both on private, and on a national level for small business entities allows to increase tax culture, to resolve controversial issues in the taxation, to avoid tax risks of additional accrual of taxes, to reduce risks of decision-making in the presence of collisions in the taxation. For the state development of institute of tax consultation allows to increase quality of the recommendations provided to taxpayers to lower cases of providing low-quality consultations which can mislead the taxpayer, create collisions in the taxation.
The institute of tax consultation is closely connected with formation of behavior of taxpayers. Tax consultation on a national level, promotion in media, work with taxpayers concerning establishment of an image of the conscientious taxpayer set as the purpose an exit from a shadow of small business entities, increase in consciousness of taxpayers, and eventually increase in a collecting of taxes. According to Yakupov Z. S. "institutional approach has to be characterized by aspiration to achievement of such level of mutual trust between the parties when not only sanctions, but also incentives against accurate and conscientious tax payment17"are urgent.