IDEAS home Printed from https://ideas.repec.org/a/fru/finjrn/260304p60-72.html

The Role of Tax Consultants in the Effective Use of Scientifically Oriented Benefits

Author

Listed:
  • M.R. Pinskaya

    (Financial Research Institute, Moscow, Russian Federation; Financial University under the Government of the Russian Federation, Moscow, Russian Federation)

  • N.A. Berezhnoy

    (Financial University under the Government of the Russian Federation, Moscow, Russian Federation)

Abstract

In recent years, the perimeter of tax incentives aimed at supporting technical progress and intended for IT companies and radio-electronic industry organizations has been significantly expanded. However, the uptake of these tax incentives remains relatively low. This article demonstrates that the popularity of tax incentives among taxpayers may depend on behavioral factors shaped by tax consultants. Tax planning recommendations formulated by consultants are developed through social interaction within the professional community. Based on a survey of tax consultants whose client portfolios include science-based tax incentive beneficiaries, we demonstrate that the utilization of such incentives requires specialized technical knowledge on the part of professionals responsible for tax reporting. The analysis reveals that in-depth sectoral understanding of clients’ business operations, particularly in knowledgeintensive industries, represents the most critical skill deficiency for tax consultants. The novelty of the obtained results lies in the fact that the analysis of the causes of low incentive uptake focuses on the behavioral motivations of tax consultants rather than taxpayers themselves. Drawing on survey findings, we demonstrate that the prevalence of science-based tax incentives among beneficiaries is influenced not only by the professional qualifications of tax consultants but also by prevailing professional community attitudes regarding tax planning strategy. The practical significance of this research consists in substantiating the necessity for specialized knowledge among tax consultants and in strengthening their professional peer interaction to enhance the uptake of tax incentives by knowledge-intensive industries that ensure technical progress.

Suggested Citation

  • M.R. Pinskaya & N.A. Berezhnoy, 2026. "The Role of Tax Consultants in the Effective Use of Scientifically Oriented Benefits," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 60-72, June.
    • Handle: RePEc:fru:finjrn:260304:p:60-72
    DOI: 10.31107/2075-1990-2026-3-60-72
    as

    Download full text from publisher

    File URL: https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2026/3/statii/04_3_2026_v18.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.31107/2075-1990-2026-3-60-72?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Frecknall-Hughes, Jane & Gangl, Katharina & Hofmann, Eva & Hartl, Barbara & Kirchler, Erich, 2023. "The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study," Journal of Economic Psychology, Elsevier, vol. 97(C).
    2. Brivot, Marion & Paquette, Suzanne & Huxley, Zachary, 2025. "Navigating the spectrum of aggressiveness: Social dynamics and anxieties in tax planning," Accounting, Organizations and Society, Elsevier, vol. 114(C).
    3. DeBacker, Jason & Towery, Erin & Adhikari, Bibek, 2026. "Corporate taxpayer responses to size-based enforcement and disclosure thresholds," Journal of Public Economics, Elsevier, vol. 257(C).
    4. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    5. Miguel Almunia & David Lopez-Rodriguez, 2018. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," American Economic Journal: Economic Policy, American Economic Association, vol. 10(1), pages 1-38, February.
    6. Mayer, Maryse & Gendron, Yves, 2024. "“Fly alone, die alone”? The clan and the production of tax expertise," The British Accounting Review, Elsevier, vol. 56(3).
    7. Diller, Markus & Asen, Martin & Späth, Thomas, 2020. "The effects of personality traits on digital transformation: Evidence from German tax consulting," International Journal of Accounting Information Systems, Elsevier, vol. 37(C).
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Chen, Shi & Liu, Zhongyi & Cai, Wanlin, 2025. "Digital transformation and tax compliance in Chinese industrial sector," International Review of Financial Analysis, Elsevier, vol. 102(C).
    2. repec:dau:papers:123456789/10775 is not listed on IDEAS
    3. Markus Mayer & Markus Voeth, 2022. "Improving negotiation success in B2B sales organizations: is structured negotiation management a success factor?," Journal of Business Economics, Springer, vol. 92(2), pages 163-196, February.
    4. Carlos Martin-Rios, 2016. "Innovative management control systems in knowledge work: a middle manager perspective," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 181-204, May.
    5. Andrea Francesconi & Enrico Guarini, 2017. "Performance-based funding e sistemi di allocazione delle risorse ai dipartimenti: prime evidenze nelle universit? italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 113-134.
    6. Alexandra Rausch & Alexander Brauneis, 2015. "It’s about how the task is set: the inclusion–exclusion effect and accountability in preprocessing management information," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(2), pages 313-344, June.
    7. Azzeddine Allioui, 2025. "Exploring the Balanced Scorecard as an Innovation for Performance Optimization in Moroccan Family Businesses," RAIS Conference Proceedings 2022-2026 0564, Research Association for Interdisciplinary Studies.
    8. Liu, Li & Lockwood, Ben & Tam. Eddy, 2022. "Small Firm Growth and the VAT Threshold : Evidence for the UK," The Warwick Economics Research Paper Series (TWERPS) 1418, University of Warwick, Department of Economics.
    9. Pascale Amans & Sylvie Rascol-Boutard, 2006. "Controlling Complex Organizations on the Basis of an Operational Performance Measure," Post-Print hal-01659071, HAL.
    10. Mei, Maggie Qiuzhu & Wang, Le & Yan, Jie, 2023. "Maintaining product quality consistency when offshoring to emerging markets: The role of subsidiary control," Journal of International Management, Elsevier, vol. 29(1).
    11. Gavin M Schwarz & Karin Sanders & Dave Bouckenooghe, 2020. "In the driving seat: Executive’s perceived control over environment," Australian Journal of Management, Australian School of Business, vol. 45(2), pages 317-342, May.
    12. Troisi, Roberta & Nese, Annamaria, 2012. "Workers’ motivation: the italian case of cooperative credit banks," MPRA Paper 38025, University Library of Munich, Germany.
    13. David Pastoriza & Miguel Ariño & Joan Ricart, 2008. "Ethical Managerial Behaviour as an Antecedent of Organizational Social Capital," Journal of Business Ethics, Springer, vol. 78(3), pages 329-341, March.
    14. Faeyz M. J. Abuamria, 2019. "The Effect of Deterrence Factors on Discourage Shadow Economy Level and Tax Evasion," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(1), pages 65-70, January.
    15. Domenica Lavorato & Palmira Piedepalumbo, 2023. "How Smart Technologies Affect the Decision-Making and Control System of Food and Beverage Companies—A Case Study," Sustainability, MDPI, vol. 15(5), pages 1-21, February.
    16. Paul, Michael & Hennig-Thurau, Thorsten & Groth, Markus, 2015. "Tightening or loosening the “iron cage”? The impact of formal and informal display controls on service customers," Journal of Business Research, Elsevier, vol. 68(5), pages 1062-1073.
    17. Laurent Mériade & Benoit Nautré & Corinne Rochette & Damien Talbot, 2017. "Les effets de la Proximité sur l'exécution des politiques publiques : L'exemple d'un Centre de Lutte contre le Cancer (CLCC)," Post-Print hal-02327098, HAL.
    18. Elisa Casi & Mohammed Mardan & Rohit Reddy Muddasani, 2022. "So close and yet so far: the ability of mandatory disclosure rules to crack down on offshore tax evasion," WIDER Working Paper Series wp-2022-116, World Institute for Development Economic Research (UNU-WIDER).
    19. Bíró, Anikó & Prinz, Dániel & Sándor, László, 2022. "The minimum wage, informal pay, and tax enforcement," Journal of Public Economics, Elsevier, vol. 215(C).
    20. Julien Batac & Olivier de La Villarmois, 2003. "Les Interactions Controle / Apprentissage Organisationnel : Proposition D'Une Grille D'Analyse," Post-Print halshs-00582732, HAL.
    21. Sylvie Rascol-Boutard & Pascale Amans, 2006. "La compatibilité de deux modes d'adaptation à la complexité : par un indicateur de performance et par les compétences," Post-Print hal-01662404, HAL.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fru:finjrn:260304:p:60-72. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gennady Ageev (email available below). General contact details of provider: https://edirc.repec.org/data/frigvru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.