Rola doradców podatkowych i ich wpływ na działalność legislacyjnai

Abstract

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.