أثر أسلوب تنظيم مهنة المستشار الجبائي على نوعية الخدمات الضريبية المقدمة

الملخص EN

This study aims to highlight the impact of organizing the tax advisor’s profession on the quality of tax services, given that the different laws regulating the profession between countries have a significant impact on how and the possibility of practicing tax advice and its quality.

to the importance of regulating the profession and protecting it from intruders and ensuring the efficiency of its practitioners and the quality of their services provided to clients, by activating the famous article 54 of the 2010 finance law, which provided for the establishment and installation of the system council, which has not yet seen the light of day, and the need for the authorities to pay attention to this profession.