Doradztwo finansowe na przykładzie zawodu doradcy podatkowego
Financial Consultancy Based on the Example of the Profession of Tax Advisor

Summary/Abstract: Tax advisory covers activities which consist in providing opinions and explanations as well as professional representation of taxpayers by an attorney before tax, customs and administrative enforcement authorities. The provisions of tax law, as belonging to one of the most complex laws in the system, require constant reading and analysis. The mission of the Tax Advisory Act was to create a legal framework for the profession of public trust that plays a special role. The purpose of this study is to provide a general overview of the profession of a tax advisor, which stands out against the background of widely understood financial advisory, including special type of services provided. To this end, the legislation, selected case-law and literature of the subject were analyzed. In addition, the currently applicable legislation was also evaluated, also due to the special status of this profession.

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