| Indice 1. Quali sono i compiti del tributarista 2. Quanto guadagna un tributarista 3. Come diventare tributarista |
Il tributarista, figura professionale nata all’incirca negli anni 70 con le prime forme tributarie è, ancora oggi, una figura non molto conosciuta in quanto, spesso, viene scambiata o anche sostituita con un’altra professione decisamente più famosa, ossia quella del commercialista.
Prima di andare ad analizzare i compiti, la formazione e i guadagni del tributarista, è doveroso soffermarci un attimo sulle differenze che questo lavoro ha con quello del commercialista, così da non confondere tra loro le due figure che, anche se per certi aspetti possono sembrare abbastanza simili, risultano invece molto diverse.
La prima grossa differenza sta nella preparazione di entrambe le figure.
Per diventare dottore commercialista e pregiarsi quindi di questo ambizioso titolo è necessaria una laurea magistrale/specialistica in materie a indirizzo economico con successivo tirocinio di 18 mesi presso un esperto contabile con abilitazione valida da almeno 5 anni o presso un altro dottore commercialista per poi, infine, superare l’Esame di Stato e iscriversi all’albo dei commercialisti, ossia l’ ODCEC (Ordine dei Dottori Commercialisti e degli Esperti Contabili).
Per diventare tributarista (detto anche esperto tributario) il percorso è un po’ diverso. A differenza del commercialista, infatti, per il tributarista non esiste alcun ordine a cui andarsi a iscrivere.
Inoltre, a differenza del commercialista, il tributarista non può svolgere mansioni di competenza esclusiva del primo, altrimenti incapperebbe nell’articolo 348 del codice penale.
Queste sono solo alcune delle caratteristiche che differenziano le due professioni, le altre le scopriremo andando ad approfondire i due lavori.
1. Quali sono i compiti del tributarista
Prima di cominciare ad elencare i compiti dell’esperto tributario è necessario precisare che questo lavoro può essere svolto come libero professionista o come dipendente d’azienda.
Ora che abbiamo chiarito questo aspetto, vediamo di cosa si occupa questo esperto.
Il tributarista è un esperto in materia fiscale, in particolare negli ambiti di imposte e tributi, sia dirette che indirette.
Tra i numerosi compiti troviamo certamente quello di curare gli aspetti relativi al pagamento delle tasse nonché alle analisi riguardanti fatturati e redditi dei clienti.
A questi vanno aggiunti anche la predisposizione delle scritture contabili obbligatorie, le dichiarazioni fiscali e, in alcuni casi, eventuali ricorsi tributari.
In più, è sempre il tributarista che si occupa dei diversi contratti societari che vengono stipulati dalle varie aziende, studiandone l’impatto che questi potrebbero avere sulle finanze della società, sempre però su un piano fiscale.
Dato che spesso le aziende si ritrovano a commerciare anche nei mercati esteri, è fondamentale che l’esperto tributario sia molto preparato anche a livello di mercati internazionali, in particolare, sulle leggi che regolano i diversi stati sul piano della fiscalità.
Il tributarista è un professionista a tutto tondo le cui conoscenze devono essere ampie, specie nei settori tributari e fiscali, per non far incorrere i propri assistiti in grossi guai.
Volendo quindi fare un breve riassunto sulle sue principali mansioni, possiamo dire che un tributarista si occupa di:
- Analisi dell’impatto fiscale sulla contrattualistica societaria
- Supervisione e gestione in merito alle problematiche fiscali
- Gestione dei rapporti con i legali esterni e i consulenti fiscali
- Organizzazione del lavoro degli uffici fiscali o amministrativi
- Compilazione e invio delle dichiarazioni fiscali
- Autenticazione delle firme dei contribuenti sui modelli delle Camere di Commercio
- Gestione della fiscalità a livello nazionale, europeo e internazionale secondo le diverse linee guida
Sintetizzando il tutto, questi sono i compiti principali che solitamente è chiamato a svolgere questo esperto.
Ora che sappiamo che il tributarista è una professione dalle responsabilità decisamente ampie, andiamo a scoprire quanto percepisce per queste sue mansioni.
2. Quanto guadagna un tributarista
Essendo la contabilità e la fiscalità materie molto tecniche, i privati e le aziende tendono ad affidarsi molto spesso a questi professionisti e tutto ciò a portato il lavoro dell’esperto tributario ad essere uno dei più pagati nel nostro paese.
Potendo lavorare sia come libero professionista che come impiegato d’azienda, la sua retribuzione è molto varia.
Quando si tratta di dipendente d’azienda, la sua paga dipende molto dalle dimensioni della società per cui lavora, dal tipo di ruolo ricoperto (se dirigenziale o meno) e dal tipo di mercati su cui opera l’azienda (naturalmente, più grandi saranno i mercati su cui opera l’azienda, maggiori saranno le responsabilità di questo professionista e dunque anche la paga sarà più elevata).
Quando invece il tributarista decide di operare come libero professionista, il suo stipendio viene influenzato parecchio dal numero di anni d’esperienza, nonché dalla fama e dal numero di clienti che riesce ad attirare.
Parlando in termini più concreti, le cifre percepite dall’esperto tributario sono parecchio ampie, arrivando a compensi che partono da un minimo che si aggira tra i 25000 e i 33300 euro fino ad arrivare a un massimo di 50000 euro l’anno, con punte anche di 56500 euro l’anno, senza contare eventuali benefit come l’auto aziendale o altro.
Naturalmente, come accennato prima, le cifre possono anche variare. Un libero professionista, infatti, potrebbe arrivare a percepire ancora di più ma, in linea generale, secondo i dati quelle sono le cifre percepite dal tributarista.
Lo stipendio è decisamente molto allettante per cui andiamo a vedere cosa occorre per diventare tributarista.
3. Come diventare tributarista
Per prima cosa è necessario specificare che, un professionista con tali responsabilità necessità di un’ottima base didattica, specie nelle materie che dovrà ricoprire.
Per quanto riguarda il percorso formativo, per poter intraprendere la carriera di tributarista è necessario conseguire una laurea triennale in giurisprudenza o in discipline economiche, seguita poi dalla specialistica e accompagnata da attività formative specifiche per la gestione delle Banche Dati.
Inoltre, con il continuo cambiare dei provvedimenti legislativi in materia fiscale sia in ambito nazionale che esteri, è necessario che il percorso di esperto tributario venga accompagnato da costante aggiornamento.
Infine, anche se non è obbligatorio, è fortemente consigliato conseguire il master in diritto tributario e, come ciliegina sulla torta, è molto importante per un tributarista conoscere la lingua inglese, sia scritta che parlata, dato che spesso questo professionista si ritrova a dover affacciarsi con mercati esteri.
Se volete conoscere le differenze che intercorrono tra questa professione e quella del commercialista con cui spesso viene scambiata, cliccate qui.
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