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Tax Advisors: Blurred Identity, Great Expectations

Tereza Rogić Lugarić orcid id ; Faculty of Law, Zagreb

Full text: croatian pdf 211 Kb

page 219-240

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A high degree of engagement between tax authorities and
taxpayers is nothing new in tax law but it is an approach that
gained in importance towards the end of the 20th century.
The last ten years were characterised by co-operative compliance
theory. The mentioned theory, among other things,
has provoked a process of reviewing the tax advisors' role.
Therefore, the relationship between tax authorities and tax
advisors has an increasing importance. The article consists of
two main thematic parts. The first part introduces a "general
state" and tendencies in the tax advising profession. In the
second part, the results of empirical research conducted
among tax advisors in Croatia are presented. The aim of the
research is to examine how tax advisors in Croatia perceive
their role and their relationship with tax authorities as well as
to gain useful insight which would contribute to a better
understanding of relationships between the participants in
the tax-law relationship. The method used for data collection
was interview. Results of the research point to several
conclusions. Firstly, most tax advisors believe that the tax
authorities are distrustful toward tax advisors and are of the
opinion that tax advisors mostly help taxpayers to evade their
tax obligations. With regard to the attitude of the tax
authorities towards taxpayers, they point out that it is an
authoritarian relationship dominated by the "cop and robber"
approach. Also, most advisors are of the opinion that their
profession lacks a distinctive identity. To conclude, the article
provides some recommendations and possible legal and tax
policy changes.


tax advisors, tax compliance, co-operative compliance, tax authorities

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Article data in other languages: croatian

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