Olga Marchenko

  Nataliia Maryniv

  Olga Yarmak


The aim of the article is to study the theoretical and methodological principles of the interconnection and interdependence of innovation and the socio-economic efficiency of tax consulting and on this basis to determine the areas and tasks of innovation management in this sphere. The subject of the study is innovation and innovative tax consulting services. Methodology. The research is based on the use of general scientific and special-scientific methods and techniques of scientific knowledge. The systematic approach enabled to reveal the content of the social and economic efficiency of tax consulting as the integrity of its economic performance as a practical legal activity based on enterprise and a structural unit of the national economy and socio-economic effects of its functioning as an institution of legal economy and the rule of law. The method of functional analysis enabled to substantiate the author’s approach to the definition of infrastructural and imputed functions of the tax-consulting institute, to reveal the content of its innovative function, its internal and external components. Based on a categorical analysis of innovations in the legal sphere, the concept of innovations and innovative services of tax consulting is considered to reveal a combination of legal, economic, social, and innovative characteristics in its content. The methodology of facet classification enabled to determine and characterize types of innovations in tax consulting, such as product, process, management-organizational, social innovations, as well as to ground areas and measures of management of innovative activity in this sphere of practical legal activity. The results of the study revealed that the social and economic efficiency of tax consulting as a unity of its economic performance and socio-economic effects are closely interconnected with its innovation, because innovations as certain changes in the product, technology, service provision, consulting, and market activity are efficiency factor, while possibilities of their implementation depend on the economic results of entrepreneurial activity in legal assistance on taxation and the quality of management of innovation activity. Practical implications. In the research, the classification of tax consulting innovations enabled to reveal the areas and management measures of innovation development in this practical legal activity to ensure its efficiency as a type of entrepreneurial activity and socio-economic institute, consisting of updating the product portfolio by developing and providing bundled, boutique services, development of niche industries; tax consulting on-line and automation of typical professional services; use of legal crowdsourcing and crowdfunding; introduction of the model of open innovation; management of innovative knowledge; formation of external and internal tax consulting networks; pro bono services. Relevance/originality. The proposed author’s approach to the definition of the socio-economic efficiency and the innovative function of tax consulting, their interconnection and interdependence is the theoretical basis for, first, studies of socio-economic and legal conditions and factors of effective legal assistance on taxation on an innovative foundation, and second, development of activities for the innovative improvement of tax consulting, and effective realization of its functions.

How to Cite

Marchenko, O., Maryniv, N., & Yarmak, O. (2018). INNOVATION AS A FACTOR OF THE SOCIO-ECONOMIC EFFICIENCY OF TAX CONSULTING. Baltic Journal of Economic Studies, 4(4), 238-243.
Article views: 210 | PDF Downloads: 190



tax consulting, social and economic efficiency of tax consulting, innovative function of tax consulting, innovations and innovative services of tax consulting, management of innovative activity of tax consulting subjects


Shevchenko, L. S. (2017). Innovatsiinist yurydychnoho biznesu: kryterii ta chynnyky. [Innovativeness of the legal business: Criteria and factors]. Proceedings from International Scientific and Practical Conference on Formation and development of innovative potential of the Ukrainian economy, 2, 10-13. (in Ukrainian)

Khokhuliak, O. O. (2016). Tendentsii rozvytku meharehionalnykh rynkiv yurydychnykh posluh [Trends in the development of megaregional markets of legal services]. Naukovyi visnyk Mizhnarodnoho humanitarnoho universytetu. Seriia “Ekonomika i menedzhment”, 16, 108-111. (in Ukrainian)

Miroshnykov, Ye. Legal Tech v Ukraini: innovatsii u yurysprudentsii [Legal Tech in Ukraine: Innovation in Law]. Retrieved from: (accessed September 5, 2018) (in Ukrainian)

Foremnyi, D. (September 27, 2017). Legal + Tech = A2J? Yurydychna hazeta [Legal newspaper]. Retrievedfrom: (accessed September 5, 2018) (in Ukrainian)

Yurydychni startapy na rynku yurposluh. U yakykh sferakh servisy z nadannia yurposluh mozhut staty konkurentamy yurfirmam? [Legal startups on the market of legal services. What spheres, service delivery services can become rivals to law firms?]. Retrieved from: (accessed September 5, 2018) (in Ukrainian)

Bot-providnyk [Bot-conductor] (2016). Ukrainskyi yuryst, 5. Retrieved from: (accessed September 5, 2018) (in Ukrainian)

Yaremenko, R. (2016). Kolosalnyi potentsial [Colossal potential]. Ukrainskyi yuryst, 5. Retrieved from: (accessed September 5, 2018) (in Ukrainian)

Krasilnikova, Yu. (2017). Bot-yurist DoNotPay osvoil 1000 otraslei prava [Bot-lawyer DoNotPay mastered 1000 branches of law]. Retrieved from: (accessed September 5, 2018) (in Russian)

Haazkyi instytut innovatsii u pravi provede konkurs sered yurydychnykh startapiv dlia pokrashchennia dostupu do pravosuddia v Ukraini [The Hague Institute of Innovation in Law will hold a competition among legal startups to improve access to justice in Ukraine]. Retrieved from: (accessed September 5, 2018) (in Ukrainian)

Chesbrough, H. (2007). Otkrytye innovatsii. Sozdanie pribylnykh tekhnologii [Open innovation. Creating profitable technologies]. M.: Pokolenie, 336 p. (in Russian)

Howe, J. (2012). Kraudsorsing. Kollektivnyi razum kak instrument razvitiia biznesa [Crowdsourcing. Collective intelligence as a tool for business development]. Moscow: Alpina Publisher, 288 p. (in Russian)

Boiko-Boichuk, L. V. (2009). Poniattia “sotsialna innovatsiia”: typy vyznachen, pryklady zastosuvannia [The concept of "social innovation": types of definitions, examples of application]. Nauka ta innovatsii, 5(3), 94-99. (in Ukrainian)

Nasadyuk A. (2016). Sotsialnyi paket. Kakie initsiativy pro bono podderzhivaiut yurfirmy i pochemu [Social Package. What pro bono initiatives are supported by law firms and why]. Yuridicheskaia praktika, 39. Retrieved from: (accessed September 5, 2018) (in Russian).

Pro bono: sekret uspekha yuridicheskoi kompanii [Pro bono: The secret of success of a law firm]. Retrieved from: (accessed September 5, 2018) (in Russian)

Rabota ne pro bono [Non-pro bono work] (2015). Yuridicheskaia praktika, 30-31. Retrieved from: (Accessed September 5, 2018) (in Russian)