| Abstract | Porezi se smatraju najvažnijim prihodom države, na svakog stanovnika u nekoj državi primijenit će se barem jedna porezna obveza. Porezna pismenost se može definirati kao sposobnost poznavanja i razumijevanja poreza i događaja vezanih uz njih. Veća porezna pismenost daje veći osjećaj odgovornosti i uključenosti u društvu što dovodi do većih ulaganja, a naposljetku i većih prihoda države.
Porezni savjetnik je stručno osposobljena osoba koja se bavi poreznim pitanjima i problemima svojih klijenata. Nakon stjecanja određenog radnog iskustva u poreznom okruženju otvara se prilika za polaganje stručnog ispita kojim se postaje ovlašteni porezni savjetnik. U većini zemalja nadzor porezno savjetničkih ureda nadziru Komore poreznih savjetnika. Mnogi ljudi nemaju dovoljnu financijsku i poreznu pismenost što predstavlja opasnost za nesmetano djelovanje države. Svaka država bi kao cilj trebala imati visoku razinu porezne pismenosti kod stanovništva kako bi na što lakši način ubirala poreze. U nedostatku znanja kako i zahtjevnosti poreznog i administrativnog sustava nužno je imati prisustvo stručne osobe. Porezni savjetnici su posrednici između poreznih obveznika i države i pokušavaju olakšati komunikaciju. Porezno savjetništvo razvijeno je u državama koje imaju kompleksniji porezni sustav kako i moćnija poduzeća. Poduzeća koja posluju na multinacionalnoj razini u većoj mjeri trebaju vanjske suradnike za savjetovanje. Takva poduzeća najčešće traže porezne oaze i vrlo često se susretnu s nezakonitim izbjegavanjem poreza. U ovim slučajevima porezne obveznike pred zakonskim tijelima može zastupati porezi savjetnik, no isto tako porezni obveznici mogu biti kažnjeni novčanim iznosima. U Njemačkoj je porezno savjetništvo vrlo regulirana djelatnost koja je zakonski zaštićena.
Hrvatska komora poreznih savjetnika regulira djelatnost poreznog savjetništva u Hrvatskoj već deset godina. Hrvatska ima slabu tendenciju rasta porezno savjetničke djelatnosti, od njih 82 s položenim ispitom samo 57,31% obavlja djelatnost. Djelatnost nije razvijena jer je malo ljudi upoznato s njom. Za postizanje titule poreznog savjetnika nužno je završiti diplomski studij na ekonomskom ili pravnom fakultetu te kasnije položiti ispit za poreznog savjetnika.
Za potrebe ovog rada proveden je anketni upitnik. Sudjelovali su hrvatski porezni savjetnici s odazivom od 48,93%. Najviše ispitanika (30,4%) ima između pet i šest godina iskustva u porezno vezanim poslovima dok u kategoriji ukupnog radnog iskustva najviše ispitanika (34,8%) ima iskustvo preko 15 godina. Vlastito porezno savjetničko poduzeće ima otvoreno 86,4% ispitanika te u najvećoj mjeri, 68,2% ispitanika radi u poduzeću koje ima do pet zaposlenih. Više od polovice ispitanika (56,52%) pruža studentima mogućnost obavljanja stručne prakse u poduzeću, no kod više od polovice ispitanika (78,26%) nema niti jednog zaposlenog studenta. U 2020. godini 36 porezno savjetničkih poduzeća zajedno su ostvarili ukupne prihode od 52.536.037, 00 kuna te dobit od 15.290.723,00 kuna. |
| Abstract (english) | Taxes are considered the most important income of the state, at least one tax liability will be applied to every resident in a state. Tax literacy can be defined as the ability to know and understand taxes and related events. Higher tax literacy gives a greater sense of responsibility and involvement in society which leads to higher investment and ultimately higher government revenue.
A tax advisor is a professionally trained person who deals with tax issues and problems of his clients. After gaining some work experience in the tax environment, the opportunity opens to take the professional exam to become an authorized tax advisor. In most countries, the supervision of tax advisory offices is supervised by the Chambers of Tax Advisors. Many people do not have sufficient financial and tax literacy, which poses a danger to the smooth functioning of the state. Each country should aim for a high level of tax literacy among the population in order to collect taxes as easily as possible. In the absence of knowledge as well as the complexity of the tax and administrative system, it is necessary to have the presence of a professional. Tax advisors are intermediaries between taxpayers and the state and try to facilitate communication. Tax advice has been developed in countries that have a more complex tax system as well as more powerful companies. Companies operating at the multinational level need external consultants to a greater extent. Such companies most often seek tax havens and very often encounter illegal tax evasion. In these cases, taxpayers may be represented before the legal authorities by a tax advisor, but taxpayers may also be fined. In Germany, tax advisory is a highly regulated activity that is legally protected. The Croatian Chamber of Tax Advisors has been regulating the activities of tax advisors in Croatia for ten years. Croatia has a weak tendency to increase the tax advisory activity, of which 82 with passed the exam only 57,31% perform the activity. The business is not developed because few people are familiar with it. In order to achieve the title of tax advisor, it is necessary to complete a graduate study at the Faculty of Economics or Law and later pass the exam for a tax advisor.
For the purposes of this paper, a survey questionnaire was conducted. Croatian tax advisors participated with a turnout of 48,93 percent. Most respondents (30,4%) have 5-6 years of experience in tax-related business, while in the category of total work experience most respondents (34,8%) have over 15 years of experience. 86,4% of respondents have their own tax advisory company and most of them, 68,2% of respondents work in a company with up to five employees. More than half of the respondents (56,52%) provide students with the opportunity to do an internship in a company, but more than half of the respondents (78,26%) do not have a single employed student. In 2020, 36 tax advisory companies together generated total revenues of 52.536.037,00 HRK and a profit of 15.290,723,00 HRK. |
| Study programme | Title: Business Economics; specializations in: Finance and Banking, Entrepreneurship, Management, Finance and Accounting, Marketing, International Business, IT Business, International Business IT Business
Course: Finance and Banking
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije) |
