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Title:Primerjalna analiza zakonske ureditve davčnega svetovanja v izbranih državah članicah eu
Authors:ID Črešnik, David (Author)
ID Jovanovič, Dušan (Mentor) More about this mentor... New window
Files:.pdf MAG_Cresnik_David_2020.pdf (1,14 MB)
MD5: FA83934CADF6A9B412286370E5B59F59
PID: 20.500.12556/dkum/e90d5bbb-2a96-4ce5-b32d-5a10bf2d2822
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V svetu, ki stremi k neprestanemu razvoju in tehnološkemu napredku, se razvijajo različne nove dejavnosti, ki nastajajo ob zaznanih potrebah na trgu. Ena izmed modernih dejavnosti je davčno svetovanje, ki se je v obliko, kot jo poznamo danes, preoblikovalo pred nekaj desetletji. Poklic davčnega svetovalca je postal nujen, saj podjetja ob neprestano spreminjajoči se davčni zakonodaji pomoč pogosto iščejo pri zunanjih izvajalcih, ki so ustrezno strokovno usposobljeni. Davčni svetovalec je tisti, ki rešuje davčne probleme in upravlja ter načrtuje davčne obveznosti zavezanca. V različnih državah se davčni svetovalci tudi različno imenujejo, vendar opravljajo enaka oz. podobna dela. Velika razlika med državami je v zakonski ureditvi področja. Nekatere države imajo popolnoma reguliran sistem in davčni svetovalci morajo izpolnjevati pogoje, da lahko izvajajo svojo dejavnost. Vstopni pogoji so običajno ustrezna izobrazba ekonomske ali pravne smeri, delovne izkušnje in opravljen strokovni izpit. Obstaja pa dosti več držav, v katerih davčno svetovanje ni zakonsko urejeno in običajno ni vstopnih omejitev za opravljanje poklica, ker nimajo zakonodaje, ki bi definirala, kdo lahko opravlja ta poklic. Najbolj pogosto se z dejavnostjo v teh državah ukvarjajo računovodje, pravniki in drugi strokovnjaki z ekonomskega ali pravnega področja. Magistrsko delo je namenjeno primerjavi ureditev poklica davčnega svetovalca v izbranih državah. Na podlagi raziskovanja temeljne hipoteze se je ugotovilo, da so v Sloveniji vzpostavljeni temelji za implementacijo zakonodaje na področju davčnega svetovanja. Zakonska ureditev bi vsekakor prinesla več koristi kot slabosti. Evropske države z zakonsko urejenim sistemom, kot so Avstrija, Češka, Poljska in Slovaška, so se pri vzpostavitvi zakona o davčnem svetovanju zgledovale po Nemčiji, zato bi Slovenija pri ureditvi poklica davčnega svetovalca lahko prav tako sledila nemški praksi.
Keywords:davčno svetovanje, zbornica davčnih svetovalcev, zakon o davčnem svetovanju, davčni svetovalec, davčna zakonodaja, davčno pravo, davek na dodano vrednost, dohodnina, davek od dohodka pravnih oseb, siva ekonomija
Place of publishing:Maribor
Publisher:[D. Črešnik]
Year of publishing:2020
PID:20.500.12556/DKUM-75954 New window
UDC:336.22
COBISS.SI-ID:25677827 New window
NUK URN:URN:SI:UM:DK:ORZHQULS
Publication date in DKUM:20.08.2020
Views:1202
Downloads:139
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:19.03.2020

Secondary language

Language:English
Title:Comparison analysis of tax consulting regulation in selected eu member countries
Abstract:In a constantly developing world the growth of new and modern services is noticeable, because of new demands on the market. One of such modern services is tax consulting, which has evolved in the last decades. The tax consulting profession has become a must for companies, who want to optimize their tax obligations and remain up to date on the ever-changing tax legislation. A tax consultant is a professional who is managing, optimizing and planning his clients’ tax obligations. Tax consultants are named differently in different countries, but their field of word and activities remain very similar. A crucial difference in between countries is the regulation of tax consulting. Tax consultants must usually have an economic or law education, along with practical experience and a tax consultancy exam, in order to practice tax consultancy in regulated countries. Many countries do not have national tax consultancy regulations, therefore there is no specific qualification needed for tax services in the private sector. In such countries, professionals from the economic and law field are providing tax consulting services. The research paper is meant to provide comparable data on tax consultancy from selected EU member countries. The master thesis proved that Slovenia has the systematic structure needed to implement tax consulting legislation. Regulation would certainly provide more benefits then risks. EU member countries with tax consulting regulation, such as Austria, Poland, Czech Rep. and Slovakia, have implemented their national tax consulting law based on the practice in Germany, therefore a similar approach would be reasonable in the case of Slovenia.
Keywords:tax consultancy, chamber of tax consultants, act on tax consultancy services, tax consultant, tax advisor, tax regulation, tax legislation, tax law, VAT tax, income tax, corporate income tax, shadow economy


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