Tax Consulting as a Special Type of Service Activity
Abstract: Tax consulting is a special type of service activity, with certain specifics related to some other activities. The name itself indicates that it involves providing advisory services, given by specially qualifi ed and trained professionals, with respect to professional-ethical and professional principles, and above all the principles of legality, independence, autonomy, expertise, conscientiousness and professional secrecy as well as other principles that are mutually determined and supplemented. The main purpose of tax consulting is to help taxpayers in completing their tax obligations and to properly understand and apply tax laws. In a broader sense, it means representing the taxpayer in tax and court proceedings. On the other hand, observing the complexity of the tax-legal relationship, the inequality of the parties in this relationship, which stems from the very nature of taxes, it is indisputable that tax advice contributes to tax efficiency and overall tax policy, humanization of tax-legal relationship, development of taxpayers’ awareness on the importance of taxation and the development of tax morale. The goal of this paper is to investigate tax consulting in Bosnia and Herzegovina and the countries of the region, using research, historical, normative and comparative methods.
Key words: tax consulting, tax advisor, taxpayer.
Rezime: Poresko savetovanje je posebna vrsta uslužne delatnosti, sa određenim specifičnostima vezanim za neke druge delatnosti . Samo ime ukazuje na to da uključuje pružanje savetodavnih usluga koje pružaju posebno kvalifi kovani i obučeni profesionalci, poštujuć i profesionalno-etika i profesionalna načela, a pre svega principe zakonitosti, nezavisnosti, samostalnosti , stručnosti, savesnosti i profesionalne tajne, kao i drugi principi koji se međusobno određuju i dopunjuju. Glavna svrha poreskog savetovanja je da pomogne poreskim obveznicima u ispunjavanju njihovih poreskih obaveza i da pravilno razumeju i primenjuju poreske zakone. U širem smislu, to znači zastupanje poreskog obveznika u poreskim i sudskim postupcima. S druge strane, posmatrajuć i složenost poresko-pravnog odnosa, nejednakost strana u ovom odnosu, koja proističe iz same prirode poreza, nesporno je da poreski saveti doprinose poreskoj efikasnosti i ukupnoj poreskoj politici, humanizaciji poresko-pravni odnos, razvoj svesti poreskih obveznika o značaju oporezivanja i razvoj poreskog morala. Cilj ovog rada je istražiti poresko savetovanje u Bosni i Hercegovini i zemljama regiona, koristeć i istraživačke, istorijske, normativne i uporedne metode.
Ključne reči: poresko savetovanje, poreski savetnik, poreski obveznici.