This article examines the current state of tax consulting services in Kazakhstan, key development trends, and strategic directions for advancing the sector. It highlights that the increasing complexity of tax legislation, the implementation of international standards (particularly BEPS), and the growth of cross-border economic operations have significantly raised the need for professional tax consulting.

The study outlines major issues, including insufficient legal regulation of tax consultants’ activities, the lack of unified qualification standards, the absence of mechanisms for professional liability insurance, and a relatively low level of client trust. Furthermore, strategic development priorities are identified, such as the integration of digital technologies, enhancement of consultants’ qualifications, strengthening the role of self-regulatory organizations, and adaptation of international best practices.

The article provides recommendations for the government, consulting firms, and taxpayers, emphasizing the importance of developing the tax consulting system to enhance the stability and competitiveness of Kazakhstan’s economy.