Rola doradców podatkowych i ich wpływ na działalność legislacyjnai
Ładowanie...
Data wydania
2007
Autorzy
Tytuł czasopisma
ISSN
1689-8052
eISSN
Tytuł tomu
ISBN
eISBN
Wydawca
Oficyna Wydawnicza AFM
Abstrakt
Tax advisers are representatives of a profession of public confidence.
Their activity not only lies in services within the widely taken domain
of tax law but they are also a competent source of knowledge on practical
application of tax law. Opinions given by the National Council of Tax Advisers being a representative organ of tax advisers are often used
by organs constructing law. There are cases in which the standpoint of
the National Council of Tax Advisers has significantly contributed to
the initiation of a legislative process.
The possibility of rendering law services within the domain of tax
law by graduates of law studies is limited as services of this kind are
reserved only for tax advisors who meet statutorily specified requirements.
It should be noted that a profession of a tax adviser seems to be
very interesting for present as well as for future law graduates.
The statutory widening of competence of the National Council of
Tax Advisers in the legislative process, both in the legislative commission
and in the parliament commission, should be postulated. Similarly,
the Minister of Finance should take into account the opinion of the
National Council to a wider extent. Changes of regulations concerning
activities of tax advisers and leading to reasonable widening the scope
of their competences can be also postulated. Present law regulations in
force make a profession of a tax adviser the most accessible of all law
professions.
Opis
Tematy
Słowa kluczowe
Źródło
Studia Prawnicze. Rozprawy i materiały 2007, nr 1, s. 269-284.