20.500.12556/DKUM-17826 ZAKON O DAVČNEM SVETOVANJU NA HRVAŠKEM IN PRIMERJAVA S SLOVENIJO CROATIAN TAX CONSULTING ACT AND COMPARISON WITH SLOVENIA Zakon o davĉnem svetovanju na Hrvaškem in Predlog zakona o davĉnem svetovanju v Sloveniji sta si vsebinsko zelo podobna, kot tudi Pravilnik o izpitu za davĉnega svetovalca, kjer sta oba sestavljena iz pisnega in ustnega dela izpita. Na Hrvaškem se z davĉnim svetovanjem ukvarjajo v društvu davĉnih svetovalcev in razliĉni ĉasopisi. V Sloveniji pa delujeta dve organizaciji, ki zdruţujeta davĉne svetovalce. To sta Zbornica davĉnih svetovalcev Slovenije in Slovenski inštitut za revizijo s Sekcijo za davšĉine. Obe skrbita za strokovno izobraţevanje svojih ĉlanov ter organizirata izpite za pridobitev naziva davĉni svetovalec oz. preizkušeni davĉnik. Pomembna razlika med drţavama je v tem, da je Hrvaška sprejela Zakon o davĉnem svetovanju ţe leta 2000, medtem ko se je Slovenija v ţelji po sledenju lizbonski strategiji odrekla nadzoru nad davĉnimi svetovalci ter s tem tudi nad kakovostjo davĉnega svetovanja. Davĉno svetovanje v Sloveniji bi bilo treba urediti z zakonom, saj bi se tako dosegla višja kvaliteta in strokovnost storitev s podroĉja davĉnega svetovanja, pravna varnost davĉnih zavezancev ter nenazadnje tudi veĉje spoštovanje davĉnih predpisov. Contentwise, the Croatian Tax Consulting Act and the proposed Slovenian Tax Consulting Act are greatly similar, and so are the rules, governing the tax adviser examination, both composed of from an oral and a written part. Tax consulting in Croatia is provided by the Tax Consultant Association and different newspapers. Tax advisers have two organisations in Slovenia, the Chamber of Slovenian Tax Advisers and the Audit Institute of the Republic of Slovenia with Section for Taxes. They both offer professional education of their members and organise exams for tax advisers and certified experts. The important difference between these two states is that Croatia adopted the Tax Consulting Act back in 2000, while Slovenia, following the Lisbon strategy, relinquished its right to control tax advisers and, consequently, also the quality of tax consulting services. Tax consulting in Slovenia should be regulated by law in order to achieve a higher quality and professionalism in the field of tax consulting, legal certainty of taxpayers and, last but not least, better compliance with tax provisions. Zakon o davĉnem svetovanju davĉno svetovanje davĉni svetovalec društvo davĉnih svetovalcev zbornica davĉnih svetovalcev pravilnik o izpitu za davĉnega svetovalca. Tax Consulting Act tax advising tax adviser Tax Consultant Association Chamber of Slovenian Tax Advisers rules governing the tax adviser examination. true true false [M. Žonta] Slovenski jezik Angleški jezik Diplomsko delo 2011-03-21 08:55:30 2011-05-05 09:57:11 2022-04-13 10:11:32 2023-12-23 03:11:55 2011 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10630428 URN:SI:UM:DK:IJ2EIACV UNI_Zonta_Mateja_2011.pdf UNI_Zonta_Mateja_2011.pdf 1 6861F2FBB0EFCC1FB2CB800C2DE7179D e51484f588420f424eac7f469b6a82a45f2deaf87f2ad201c51b4b43c2a54908 fb9c1627-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/8ad7049f-2e7f-42d9-98d8-fe3c85f6541e https://dk.um.si/Dokument.php?lang=slv&id=20988 Ekonomsko-poslovna fakulteta 0 0 0