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