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.
Authors allocate the following institutes of public administration by the taxation aimed at the development of small business
Except a national level institutional approach can effectively be used at the level of small business entity in the following directions.
1. Institutional approach at the level of internal tax control
Carrying out internal control is fixed for accounting (article 19 of the Federal law of 06.12.2011 N 402-FZ "About accounting"), for the taxation carrying out internal tax control is not enshrined in the Tax code. It means that the economic subject can independently make the decision on carrying out internal tax control and defines the list of the actions necessary for tax control. Such experts as Kalinicheva R.V., Makarova N.N. pay to a question of institutional approach to formation of system of tax control attention, noting that "institutional approach to statement of system of internal control is based on the mechanism of management of intra-corporate transactions"18.
At the same time, statement of system of internal control at the level of small business entity it should not be limited, according to the author, only to intra-corporate transaction. The system of internal tax control based on institutional approach has to include verification of mutual settlements with taxing authority, check of conscientiousness of contractors, verification of transactions regarding tax risks, tax planning regarding tax payment and collecting in the budget, identification of mistakes and risks of untimely performance of the tax obligations.
Kakovkina T. V. notes that "the foreign model of internal control in many respects is defined by existence of system approach and recognition as the main subject to control – risks"19. Such approach can take place and be used by small enterprises for assessment of risks of additional accrual of taxes, control of risks during the checking of conscientiousness of contractors, assessment of concentration of tax risks. The risk-focused approach at the level of small enterprises will allow to reveal in due time tax risks and to make decisions which will allow to reduce risk of additional accrual of taxes and fees, a call of taxpayers on the commission concerning losses and the salary commissions, risks of penalties and a penalty fee.
1. Institutional approach at the level of submission of reports
The theoretical importance of institutional approach at the level of submission of reports is emphasized by Bochulya T.V., Bezverkhy K.V.20 In their opinion, "the possibility of use of institutional approach allows to construct such model which reflects information interrelations between subjects of managing and separate institutes, provides interaction of different types of the account and reporting".
From the practical point of view the institutional approach based on consciousness of the taxpayer is very important as untimely submission of reports by small business entities attracts considerable risks: risks of additional accrual of penalties,