Porezno savjetništvo u Republici Hrvatskoj

undergraduate thesis

• Title (english): Tax advisory in the Republic of Croatia
• Author: Ivana Šprem
• Mentor: Irena Klemenčić (mentor)
• Committee member: Irena Klemenčić (predsjednik povjerenstva)
• Committee member: Hrvoje Arbutina (član povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2025-02-18, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

U radu se prikazuje razvoj poreznog savjetništva u Republici Hrvatskoj s kratkim osvrtom na primjere drugih zemalja gdje takva pravna regulativa polazi od stanja potpune uređenosti do gotovo nikakve uređenosti. Definiraju se porezni savjetnici i djelatnost poreznog savjetništva kao samostalne i neovisne uz navođenje uvjeta potrebnih za stjecanje naziva poreznog savjetnika. Društva za porezno savjetništvo osnivaju se s namjerom da jedan ili više poreznih savjetnika mogu svoje usluge nuditi u organizirano u obliku javnog trgovačkog društva. Nadalje, porezni savjetnik je dužan stručnu pomoć pružati u skladu s Ustavom i zakonima Republike Hrvatske i Etičkim kodeksom poreznih savjetnika jer će u protivnom svojim djelovanjem prouzročiti štetu koju je dužan namiriti stranci koju zastupa pred poreznim tijelima. Hrvatska komora poreznih savjetnika osniva se kao strukovna organizacija koja zastupa interese poreznih savjetnika i radi na unapređivanju porezno-savjetničke djelatnosti. Komora u sklopu svojeg djelovanja donosi akte poput Statuta, Etičkog kodeksa poreznih savjetnika i druge akte koje objavljuje u svojem službenom glasilu. Statutom je uređeno pitanje ustrojstva, djelokruga, tijela Komore. Etičkim kodeksom poreznih savjetnika definira se skup načela i pravila nužnih za obavljanje djelatnosti. Ugovor o poreznom savjetništvu između poreznog savjetnika i klijenta, važno je sredstvo regulacije poslovnog odnosa dvaju strana.

Abstract (english)

The paper presents the development of tax advisory in the Republic of Croatia with a brief review of examples of other countries where such legal regulation starts from a state of complete regulation to almost no regulation at all. The definition of a tax advisor and the activities of tax advisors as independent and independent are described, along with the conditions necessary for acquiring the title of tax advisor. Tax advisory companies are established with the intention that one or more tax advisors can offer their services in an organized manner in the form of a public trading company. Furthermore, the tax advisor is obliged to provide professional assistance in accordance with the Constitution and laws of the Republic of Croatia and the Code of Ethics for tax advisors, because otherwise, his actions will cause damage, which he is obliged to compensate the party he represents before the tax authorities. The Croatian Chamber of Tax Advisors is established as a professional organization that represents the interests of tax advisors and works to improve tax advisory activities. As part of its activities, the Chamber adopts acts such as the Statute, the Code of Ethics for tax advisors and other acts that it publishes in its official gazette. The statute regulates the organization, scope, and body of the Chamber. The ethical code of tax advisors defines a set of principles and rules necessary for the performance of activities. The tax advisory contract between the tax advisor and the client is an important means of regulating the business relationship between the two parties.

• Keywords: porezno savjetništvo; porezni savjetnik; ugovor o poreznom savjetništvu; društvo za porezno savjetništvo; komora poreznih savjetnika; zakon o poreznom savjetništvu
• Keywords (english): tax advisory; tax advisor; tax advisory contract; tax advisory company; chamber of tax advisors; law on tax advisory
• Language: croatian
• URN:NBN: urn:nbn:hr:199:957192
• Study programme: Title: Tax; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke (prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2025-02-20 09:30:15