20.500.12556/DKUM-11948 POKLICNO-ETIČNA PRAVILA DAVČNEGA SVETOVANJA V SLOVENIJI, ZDRUŽENIH DRŽAVAH AMERIKE IN VELIKI BRITANIJI PROFESSIONAL AND ETHICAL STANDARDS FOR TAX ADVISING IN SLOVENIA, UNITED STATES OF AMERICA AND GREAT BRITAIN Davčno svetovanje spada med svobodne poklice, davčni svetovalec pa je odgovoren naročniku in javnost. To od davčnega svetovalca zahteva večjo stopnjo odgovornosti kot od drugih poklicev. Pri opravljanju storitev mora upoštevati poklicna pravila ter davčne in druge zakonske predpise. V Sloveniji, Združenih državah Amerike in Veliki Britaniji velja na področju davčnega svetovanja podobna pravna ureditev. Nobena država ni tega področja uredila z zakonom o davčnem svetovanju. To pomeni, da za osebe, ki se želijo ukvarjati z davčnim svetovanjem, ne obstajajo nobene omejitve glede izobrazbe, odgovornosti in drugo (posebnost velja pri zastopanju strank pred Davčno agencijo v ZDA). Z davčnim svetovanjem se lahko ukvarja praktično kdorkoli. Da pa se to ne bi dogajalo, se davčni svetovalci posameznih držav povezujejo v poklicna združenja, ki postavljajo določene omejitve za svoje člane ter zanje pripravljajo poklicna in etična pravila, ki jih morajo spoštovati pri opravljanju davčnosvetovalnih storitev. Takšna pravila ščitijo naročnike pred malomarnim ravnanjem davčnih svetovalcev, saj nespoštovanje poklicno-etičnih pravil predstavlja podlago za disciplinske postopke zoper kršitelje. Pripravili smo primerjavo poklicno-etičnih pravil izbranih držav in ugotavljali kako in v kakšnem obsegu jih predpisujejo posamezne poklicne organizacije. Na osnovi ugotovitev smo pripravili nekaj predlogov, kako dopolniti slovenske poklicno-etične kodekse, da bi bili po našem mnenju ustreznejši. Tax advising is a liberal profession. Tax adviser has a responsibility to his client and the public – this requires him or her to have a higher degree of responsibility than people working in other professions. When providing services, experts for tax advising should consider professional rules as well as tax and other regulations. Slovenia, United States of America (USA) and Great Britain have similar legal arrangements of tax advising. It is not governed by law in any of these countries – this means that there are no restrictions on qualifications, responsibilities and other things for people who want to practice tax advising (except when representing clients before IRS in the USA). For that reason tax experts of individual countries are joined in professional associations which set certain limits for its members and prepare professional and ethical rules which must be observed when performing tax advising services. Such rules are protecting clients against negligent conduct of tax advisers because disrespect of rules presents a basis for disciplinary proceedings against them. We have prepared a comparison of professional and ethical rules of chosen countries and established how and to what extent professional organizations prescribe them. Based on the findings, we have prepared some suggestions on how to supplement Slovenian codes of professional and ethical conduct to make them more adequate. Davčno svetovanje poklicna etika poklicno-etična pravila Slovenija Združene države Amerike Velika Britanija. Tax advising Professional ethics Professional and Ethical Standards Slovenia United States of America Great Britain true true false [T. Habjan] Slovenski jezik Angleški jezik Diplomsko delo 2009-09-25 14:15:55 2010-01-28 12:08:09 2022-04-12 07:05:20 2022-04-18 03:34:57 2009 0 Celje 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10108700 URN:SI:UM:DK:QLY2RAKJ UNI_Habjan_Tanja_2009.pdf UNI_Habjan_Tanja_2009.pdf 1 3F69C3D242808C5192A6CA4E5E85807B 2f0426d7441d8a5db85579af8c07789cf65509dfbd4d0760461febb979b3a458 4586d34e-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/5b363a09-811c-4212-9e3c-5b64bd59d55f https://dk.um.si/Dokument.php?lang=slv&id=10980 Ekonomsko-poslovna fakulteta 0 0 0