Порески саветници и њихова делатност у пореском правуземаља бивше СФРЈ
Tax Advisers And Their Profession In Tax Legislation Of The Countries Of Former SFRY

Summary/Abstract: 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.

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