Poreski savetnici i njihova delatnost u poreskom pravu zemalja bivše SFRJ

Abstract

Poresko savetovanje podrazumeva stručno savetovanje u poreskim poslovima i drugim pitanjima koja su u vezi sa plaćanjem poreza i drugih fiskalnih dažbina, kao i sa pravima fizičkih i pravnih lica u ovoj oblasti. Ova svojevrsna delatnost koju, uz odgovarajuću naknadu, samostalno obavljaju stručna i nezavisna lica - poreski savetnici obezbeđuje poreskim obveznicima smanjivanje njihovog poreskog tereta u granicama zakona i primene poreskih propisa. Poreski savetnici u obavljanju svoje delatnosti moraju da se strogo pridržavaju načela zakonitosti, savesnosti i stručnosti. Zbog toga za razvijanje ove profesije nisu zainteresovani samo poreski obveznici koji, zahvaljujući stručnim i kvalitetnim savetima svojih poreskih savetnika, ostvaruju poresku uštedu, već i sama država koja ne samo da očekuje manju nezakonitu evaziju poreza, već ima poseban podsticaj da poresko zakonodavstvo uredi tako da u njemu bude što manje pravnih praznina i nedorečenosti, koje vešti poreski savetnici mogu iskoristiti u prilog svojih klijenata.

Tax counseling means the expert advice in tax matters and other matters linked to the payment of taxes and other fiscal charges, as well as to the rights of natural and legal persons in the field of taxation. This kind of self-standing and independent profession conducted, for a fee, by tax adviser gives possibility to taxpayers to reduce their tax burden within the limits of the law and application of the tax regulations. Tax advisers in carrying out its activities must strictly adhere to the principle of legality, diligence and professionalism. Therefore, the development of such profession is not only interested to taxpayers who, thanks to expert advices of their tax adviser, achieve tax savings, but also to the state itself, which not only expect less illegal evasion of taxes, but has particular incentive to regulate tax legislation in order to minimize legal loopholes and ambiguities that skilled tax advisers can use for the benefit of their clients.