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undergraduate thesis
Porezno savjetništvo
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. urn:nbn:hr:132:559208
Purić, Branka
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Institutional repository: Repository of Faculty of Law in Osijek

Cite this document

Purić, B. (2019). Porezno savjetništvo (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:559208

Purić, Branka. "Porezno savjetništvo." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:559208

Purić, Branka. "Porezno savjetništvo." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:559208

Purić, B. (2019). 'Porezno savjetništvo', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 14 May 2024, https://urn.nsk.hr/urn:nbn:hr:132:559208

Purić B. Porezno savjetništvo [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2019 [cited 2024 May 14] Available at: https://urn.nsk.hr/urn:nbn:hr:132:559208

B. Purić, "Porezno savjetništvo", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:132:559208

Metadata
TitlePorezno savjetništvo
Title (english)Tax advisory
AuthorBranka Purić
MentorEmina Jerković (mentor)
Committee memberVišnja Lachner (predsjednik povjerenstva)
Committee memberJelena Kasap (član povjerenstva)
Committee memberEmina Jerković (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2019-09-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Porezni savjetnici su adekvatno obrazovane osobe osposobljene za obavljanje djelatnosti poreznog savjetništva. Porezni savjetnici kontinuirano rade kako bi osigurali da njihovi klijenti donose najbolje poslovne odluke u svjetlu fiskalnih promjena i razvoja. Porezni savjetnik dužan je savjesno pružati stručnu pomoć u poreznim stvarima u skladu s Ustavom i zakonima Republike Hrvatske, razrađen u Etičkom kodeksu poreznih savjetnika. Uloga poreznih savjetnika se povećala kroz proširenje i produbljivanje integracijskih procesa. Ključni atribut klijenta koji može utjecati na ponašanje poreznog savjetnika je rizik klijenta. Porezni stručnjaci različito procjenjuju informacije kada je rizik klijenta veći. Uloga poreznog savjetnika u odnosu na međunarodne transakcije slična je ulozi u odnosu na domaće transakcije. Vjerojatno najvažnija obveza poreznog savjetnika je osigurati da klijenti ne upadaju ni u kakve zamke ili anomalije koje rezultiraju razinama oporezivanja iznad onoga što se razumno može očekivati. Pristup poreznim savjetodavnim aktivnostima uređen je na različite načine diljem Europe. U poreznoj praksi Hrvatske porezno savjetništvo tek počinje zauzimati mjesto kakvo ima u državama EU-a.
Abstract (english)
Tax advisers are adequately educated persons trained in tax advisory activities. Tax advisors work continuously to ensure that their clients make the best business decisions in light of fiscal change and development. The tax advisor is obliged to conscientiously provide expert assistance in tax matters in accordance with the Constitution and laws of the Republic of Croatia, elaborated in the Code of Ethics of tax advisers. The role of tax advisers has increased through the expansion and deepening of integration processes. A key client attribute that can influence a tax advisor’s behavior is the client’s risk. Tax experts evaluate information differently when the client's risk is higher. The role of the tax advisor in relation to international transactions is similar to that in relation to domestic transactions. Probably the most important obligation of a tax advisor is to ensure that clients do not fall into any pitfalls or anomalies that result in levels of taxation beyond what can reasonably be expected. Access to tax advisory activities has been regulated in various ways across Europe. In the Croatian tax practice, tax advisory is just beginning to take its place in the EU countries.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:559208
Study programmeTitle: Administrative Study Programme
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-06-04 09:03:10