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\u042e\u043b\u0438\u044f \u0424\u0440\u043e\u043b\u043e\u0432\u0430 \u0438\u043c\u0435\u0435\u0442 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0445 \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0439, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u043e\u0447\u0435\u043d\u044c \u043f\u0440\u0435\u0441\u0442\u0438\u0436\u043d\u0443\u044e \u0441\u0442\u0435\u043f\u0435\u043d\u044c FCA (Fellow Chartered Accountant) \u0438 EA (Enrolled Agent), \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0432\u044b\u0441\u0448\u0435\u0439 \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0435\u0439, \u043f\u0440\u0438\u0441\u0432\u0430\u0438\u0432\u0430\u0435\u043c\u043e\u0439 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435\u043c \u0421\u0428\u0410.<\/p>\n
\u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u0434\u0430\u043d\u043d\u044b\u043c IRS, \u0432\u0441\u0435\u0433\u043e 8,5% \u0432\u0441\u0435\u0445 \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432 \u043f\u043e\u043b\u0443\u0447\u0438\u043b\u0438 \u043f\u0440\u0430\u0432\u043e \u0431\u044b\u0442\u044c \u043e\u0431\u043e\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044b\u043c\u0438 \u043a\u0430\u043a Enrolled Agents, \u0447\u0442\u043e \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u0438\u043c \u043d\u0435\u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u043d\u044b\u0435 \u043f\u0440\u0430\u0432\u0430 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 \u043f\u0435\u0440\u0435\u0434 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435\u043c. \u0411\u043e\u043b\u0435\u0435 \u0442\u043e\u0433\u043e, \u043b\u0438\u0448\u044c \u043d\u0435\u0431\u043e\u043b\u044c\u0448\u0430\u044f \u0447\u0430\u0441\u0442\u044c \u044d\u0442\u0438\u0445 Enrolled Agents \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u0430 \u0434\u043b\u044f \u0440\u0430\u0431\u043e\u0442\u044b \u0441 \u0434\u0435\u043b\u0430\u043c\u0438 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432 \u0438 \u0434\u0432\u043e\u0439\u043d\u044b\u0445 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432, \u0438 \u0433\u043e\u0441\u043f\u043e\u0436\u0430 \u0424\u0440\u043e\u043b\u043e\u0432\u0430 \u043e\u0442\u043d\u043e\u0441\u0438\u0442\u0441\u044f \u043a \u0447\u0438\u0441\u043b\u0443 \u043b\u0443\u0447\u0448\u0438\u0445 \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u043e\u0432 \u0432 \u044d\u0442\u043e\u0439 \u043e\u0431\u043b\u0430\u0441\u0442\u0438.<\/p>\n
\u0413\u043e\u0441\u043f\u043e\u0436\u0430 \u0424\u0440\u043e\u043b\u043e\u0432\u0430 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u0432\u043f\u0435\u0447\u0430\u0442\u043b\u044f\u044e\u0449\u0435 \u043f\u0440\u0435\u0434\u0430\u043d\u0430 \u0441\u0432\u043e\u0435\u0439 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u0438. \u041e\u043d\u0430 \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u0432\u0434\u043e\u0445\u043d\u043e\u0432\u043b\u044f\u0435\u0442 \u0441\u0432\u043e\u044e \u043a\u043e\u043c\u0430\u043d\u0434\u0443 \u0443\u0447\u0430\u0441\u0442\u0432\u043e\u0432\u0430\u0442\u044c \u0432 \u043c\u0435\u0441\u0442\u043d\u043e\u0439 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0432\u043e\u043b\u043e\u043d\u0442\u0435\u0440\u0441\u0442\u0432\u0430, \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u044f \u0431\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438 \u0438 \u0443\u0441\u043b\u0443\u0433\u0438 \u043f\u043e \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0435 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0439 \u0434\u043b\u044f \u0441\u0435\u043c\u0435\u0439 \u0441 \u043d\u0438\u0437\u043a\u0438\u043c \u0434\u043e\u0445\u043e\u0434\u043e\u043c, \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u0441\u0442\u0443\u0434\u0435\u043d\u0442\u043e\u0432 \u0438 \u043f\u0440\u0435\u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0435\u043b\u0435\u0439, \u043d\u043e \u0438 \u0430\u043a\u0442\u0438\u0432\u043d\u043e \u0437\u0430\u043d\u0438\u043c\u0430\u0435\u0442\u0441\u044f \u043d\u0430\u0443\u0447\u043d\u044b\u043c\u0438 \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u044f\u043c\u0438, \u043a\u0430\u0441\u0430\u044e\u0449\u0438\u043c\u0438\u0441\u044f \u043f\u043e\u0442\u0435\u043d\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0443\u043b\u0443\u0447\u0448\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u044d\u043a\u043e\u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0421\u0428\u0410 \u0447\u0435\u0440\u0435\u0437 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435...\u00a0\u0431\u043b\u043e\u043a\u0447\u0435\u0439\u043d<\/a>\u00a0\u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0438<\/p>\n\u041f\u043e\u0441\u043b\u0435 \u0437\u0430\u0432\u0435\u0440\u0448\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0441\u0435\u0437\u043e\u043d\u0430 2023 \u0433\u043e\u0434\u0430 \u0433\u043e\u0441\u043f\u043e\u0436\u0430 \u0424\u0440\u043e\u043b\u043e\u0432\u0430 \u0431\u044b\u043b\u0430 \u0443\u0434\u043e\u0441\u0442\u043e\u0435\u043d\u0430 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u0430 \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u0438\u044f \u043e\u0442 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0421\u0428\u0410 \u0432 \u0437\u043d\u0430\u043a \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u0438\u044f \u0435\u0451 \u043f\u0440\u0435\u0434\u0430\u043d\u043d\u043e\u0441\u0442\u0438 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u0441\u043b\u0443\u0436\u0431\u0435.<\/p>\n
\u00ab\u042f \u0441\u0447\u0438\u0442\u0430\u044e, \u0447\u0442\u043e \u0431\u044b\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u0438 \u0431\u0438\u0437\u043d\u0435\u0441-\u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u043c \u2014 \u044d\u0442\u043e \u043d\u0435 \u043f\u0440\u043e\u0441\u0442\u043e \u0432\u0437\u0438\u043c\u0430\u0442\u044c \u0433\u043e\u043d\u043e\u0440\u0430\u0440\u044b \u0441 \u043a\u043b\u0438\u0435\u043d\u0442\u043e\u0432, \u043d\u043e, \u043f\u0440\u0435\u0436\u0434\u0435 \u0432\u0441\u0435\u0433\u043e, \u043f\u0440\u0438\u043d\u043e\u0441\u0438\u0442\u044c \u0438\u043c \u0434\u043e\u0431\u0430\u0432\u043b\u0435\u043d\u043d\u0443\u044e \u0446\u0435\u043d\u043d\u043e\u0441\u0442\u044c \u0438 \u0441\u043f\u043e\u0441\u043e\u0431\u0441\u0442\u0432\u043e\u0432\u0430\u0442\u044c \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0435 \u0441\u0442\u0440\u0430\u043d\u044b \u0432 \u0446\u0435\u043b\u043e\u043c. \u041e\u0431\u0443\u0447\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 \u0438\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430\u043c, \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e \u0438\u043c\u043c\u0438\u0433\u0440\u0430\u043d\u0442\u043e\u0432, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u043d\u043e \u043d\u043e\u0432\u044b \u0432 \u0430\u043c\u0435\u0440\u0438\u043a\u0430\u043d\u0441\u043a\u0438\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u0445, \u043c\u044b, \u043a\u0430\u043a \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u044b, \u0438\u043c\u0435\u0435\u043c \u0440\u0435\u0430\u043b\u044c\u043d\u0443\u044e \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u0432\u043d\u043e\u0441\u0438\u0442\u044c \u043f\u043e\u0437\u0438\u0442\u0438\u0432\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f. \u0412\u0430\u0436\u043d\u043e \u043c\u044b\u0441\u043b\u0438\u0442\u044c \u0433\u043b\u043e\u0431\u0430\u043b\u044c\u043d\u043e: \u043c\u044b \u043d\u0435 \u043f\u0440\u043e\u0441\u0442\u043e \u043f\u043e\u0434\u0430\u0435\u043c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438, \u0437\u0430\u044f\u0432\u043b\u044f\u0435\u043c \u043e \u0432\u044b\u0447\u0435\u0442\u0430\u0445 \u0438 \u043a\u0440\u0435\u0434\u0438\u0442\u0430\u0445 \u0438 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u043c \u043d\u0430\u043b\u043e\u0433\u0438, \u043d\u043e \u0441 \u043a\u0430\u0436\u0434\u043e\u0439 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u043d\u043e\u0439 \u0438 \u0441\u0432\u043e\u0435\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e \u043f\u043e\u0434\u0430\u043d\u043d\u043e\u0439 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0435\u0439 \u043c\u044b \u0441\u043f\u043e\u0441\u043e\u0431\u0441\u0442\u0432\u0443\u0435\u043c \u043e\u0431\u0449\u0435\u0439 \u0441\u043f\u0440\u0430\u0432\u0435\u0434\u043b\u0438\u0432\u043e\u0441\u0442\u0438 \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0445 \u0440\u0435\u0441\u0443\u0440\u0441\u043e\u0432 \u0438 \u0431\u043e\u0433\u0430\u0442\u0441\u0442\u0432\u0430 \u0441\u0440\u0435\u0434\u0438 \u043b\u044e\u0434\u0435\u0439\u00bb, \u2014 \u0437\u0430\u044f\u0432\u0438\u043b\u0430 \u042e\u043b\u0438\u044f \u0424\u0440\u043e\u043b\u043e\u0432\u0430.<\/b><\/p>\n
\u041e\u0440\u0438\u0433\u0438\u043d\u0430\u043b\u044c\u043d\u044b\u0439 \u0442\u0435\u043a\u0441\u0442 \u0432\u0437\u044f\u0442 \u0438\u0437 \u0436\u0443\u0440\u043d\u0430\u043b\u0430 CEOWORLD: \u042e\u043b\u0438\u044f \u0424\u0440\u043e\u043b\u043e\u0432\u0430 \u043e \u0440\u043e\u043b\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u043e\u0432 \u0432 \u0441\u043e\u043a\u0440\u0430\u0449\u0435\u043d\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0440\u0430\u0437\u0440\u044b\u0432\u0430 \u0432 \u0421\u0428\u0410 \u0438 \u0441\u043e\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0438 \u0441\u043f\u0440\u0430\u0432\u0435\u0434\u043b\u0438\u0432\u043e\u043c\u0443 \u043f\u0435\u0440\u0435\u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044e \u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0445 \u0440\u0435\u0441\u0443\u0440\u0441\u043e\u0432<\/a><\/em><\/p>","protected":false},"excerpt":{"rendered":"The U.S. tax system is characterized by remarkable complexity exacerbated by the dynamic nature of tax regulations which undergo frequent updates and substantial changes that occur at least on an annual basis. The main tax document, Internal Revenue Code, is made up of 9,834 sections \u2013 many of them having detailed subsections \u2013 with a […]<\/p>\n","protected":false},"author":4,"featured_media":4095,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[35],"tags":[28,59,60],"class_list":["post-4088","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxes","tag-taxes","tag-tax-gap","tag-tax-compliance"],"yoast_head":"\n
Yulia Frolova on Tax Professionals\u2019 Role in Narrowing the U.S. Tax Gap and Promoting Fair National Resource Redistribution - SunTax Consulting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/suntaxconsulting.com\/ru\/tax-professionals-role-in-narrowing-the-us-tax-gap\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Yulia Frolova on Tax Professionals\u2019 Role in Narrowing the U.S. Tax Gap and Promoting Fair National Resource Redistribution - SunTax Consulting\" \/>\n<meta property=\"og:description\" content=\"The U.S. tax system is characterized by remarkable complexity exacerbated by the dynamic nature of tax regulations which undergo frequent updates and substantial changes that occur at least on an annual basis. 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