Principles of Drawing up Tax Consulting Outsourcing Agreements

The basic objective of the article is to indicate the principles of drawing up tax consulting outsourcing agreements, to analyze the scope of such agreements, and identify the benefits and threats resulting from the correct construction thereof. The first part includes a review of the literature in the scope of outsourcing. Then, the results of empirical research are presented. Anonymous studies were conducted among medium and small enterprises using questionnaires.