Knowledge management in achieving a competitive advantage in the tax advisory market

Abstract

The aim of the article is to show the essence of the concept of knowledge management in creating a competitive advantage of enterprises, with particular reference to the tax advisory industry. Considering the significant changeability of the environment, manifested in frequent amendments to the applicable tax law, as well as the constant change of tax authorities 'and administrative courts' approach to the interpretation of individual regulations, implementation of the knowledge management process in entities providing tax advisory services is indispensable. Rational knowledge management, based on continuous improvement and sharing of knowledge at all levels of the project team and organization, enables the increase of the quality of services provided, contributes to creating a competitive advantage and maintaining the trust of existing customers and the confidence of new clients, which is indispensable in the profession of social trust such as tax advisor. The article was based on a systematic literature review.