Marjan Špilar M.Sc., is an expert in the field of tax Law. He has more than 20 years of experience with work in the Financial Administration of the Republic of Slovenia. Since 2006, he acts as the director of the Financial Office Maribor, before that he was the deputy manager of the Financial Administration of  Republic of Slovenia in Ljubljana. He graduated in law and later gained the title ‘magister znanosti' (master of science) in the field of tax law. Since 2014, he cooperates with the Maribor Faculty of Law and is the visiting lecturer from practice, acting in the Department of Constitutional, Administration and Financial Law. He performs in-depth analyses of procedural tax law and tax law in general, as well as analyses of procedural, administrative law. These are also the fields in which he published numerous articles (more: Cobiss).