OVERVIEW OF RESEARCH DONE IN THE FIELD OF TAX COUNSELLING AND ITS LEGAL-ECONOMIC REGULATION IN SLOVENIA AND ELSEWHERE

Davčno svetovanje je v strokovni literaturi različno opredeljeno, kar je posledica nejasnega ločevanja med davčnim svetovanjem v funkciji pomoči pri izpolnjevanju davčnih obveznosti in med davčnim svetovanjem kot samostojno pridobitno dejavnostjo. Davčno svetovanje je v svetu različno urejeno in prav zaradi tega se srečamo z različnimi poklicnimi pravili, različno strokovno usposobljenostjo davčnih svetovalcev ter različnimi nosilci davčnega svetovanja. Ker je davčno svetovanje v državah različno urejeno, imajo tudi države različne zahteve za pridobitev naziva davčni svetovalec ter različne izobraževalne možnosti. V magistrskem delu smo preučili davčno svetovanje in pregledali raziskave s področja davčnega svetovanja v Sloveniji in svetu. V teoretičnem delu smo najprej opredelili pojem davčno svetovanje, pregledali, kako se je davčno svetovanje razvijalo skozi zgodovino ter pregledali, kakšna je njegova pravna ureditev. V nadaljevanju smo podrobneje pregledali davčno svetovanje v Sloveniji in drugod po svetu. V magistrski nalogi smo se zraven Slovenije osredotočili na naslednje države: Združene države Amerike, Avstralijo, Honkong ter Avstrijo. Teoretičnemu delu sledi empirični del, v katerem smo naredili pregled raziskav s področja davčnega svetovanja v Sloveniji, Združenih državah Amerike, Avstraliji, Hongkongu ter Avstriji. Za vsako izbrano državo smo predstavili izbrano raziskavo, hipoteze in sklepne ugotovitve. Ugotovili smo, da je davčno svetovanje v svetu različno pravno (ne)urejeno, zato je med seboj zelo težko primerjati tako različne sisteme. V nekaterih državah je davčno svetovanje pravno urejeno tako, da je poklic davčnega svetovalca postavljen ob bok odvetniku in notarju, spet drugje pa naletimo na to, da področje davčnega svetovanja ni pravno urejeno in zato lahko poklic davčnega svetovalca upravlja vsak, ki se čuti dovolj usposobljenega.Tax counseling is in the literature defined differently as a result of an unclear distinction between tax counseling in the capacity to help meet the tax liability and the tax counseling as an independent gainful activity. Tax counseling is regulated differently in the world and that is why we meet with a variety of professional rules, different professional qualifications of tax consultants and the different actors of tax counseling. Since tax counseling is regulated different in each countrie, they also have different rules for becomig tax consultant, and different educational opportunities. In this thesis, we have examined tax counseling and research in the field of tax counseling in Slovenia and the world. In the theoretical part, we have first defined the concept of tax counseling, then examined how it has developed through history and review what is its legal regulation. In addition, we further examined tax counseling in Slovenia and elsewhere in the world. This master thesis was next to Slovenia focused on the following countries: United States, Australia, Honkong and Austria. The theoretical part is followed by the empirical part, in which we have made an overview of research in the field of tax counseling in Slovenia, the United States, Australia, Hong Kong and Austria. For each selected country, we present selected research, hypotheses and conclusion. We have found that the tax counseling in the world, is different legal (non) regulated, so it is difficult to compare such different systems. In some countries, tax counseling is regulated so that the profession of tax consultant is placed by side of lawyer and notary, in others we come across, that the area of tax counseling is not legally regulated and therefore may be profession of tax consultant managed by anyone who feels sufficiently qualified