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

M.R. Pinskaya () and N.A. Berezhnoy ()
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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

Finansovyj žhurnal — Financial Journal, 2026, issue 3, 60-72

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.

Keywords: tax consulting; tax incentives; tax behavior; high-technology companies; IT industry; radio electronics; technical progress (search for similar items in EconPapers)
JEL-codes: H21 H22 H23 (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:260304:p:60-72

DOI: 10.31107/2075-1990-2026-3-60-72

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