Poresko savetovanje u Republici Srpskoj i drugim zemljama u regionu
Tax Counselling in the Republic of Srska and Other Countries in the Region

Author(s): Ljubiša Dabić
Subject(s): Law on Economics
Published by: Institut za uporedno pravo
Keywords: tax counselling; tax counsellors; professional responsibility; insurance against liability; professional associations of tax counsellors
Summary/Abstract: In transition countries, including the Republic of Srpska and other countries in the region (Former Yugoslav Republici of Macedonia, Croatia, Montenegro, Serbia) the tax counselling and the legal status of tax counsellors became subject of legal regulation in the last ten years. In Serbia these issues have not been subject of statutory regulation except that the the Law on Tax Procedure and Tax Administration anticipates the passing of a special statute concerning tax counselling. In this paper the author analyses a substantial number of questions significant to tax counselling and tax counsellors: the sources of law relating to tax counselling; the conception of tax counselling; the notion and kinds of tax counsellors; the legal status of tax counsellors; liability of tax counsellors; contract on tax counselling; insurance against liability of tax counsellors; professional associations of tax counsellors, etc.

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