case study from Slovenia
Stanko Čokelc (Author), Žan Oplotnik (Author)

Abstract

Article analyses the suitability of the legal regulation model of tax advisory services in relation to their higher quality. A comparative preview of (non)regulation of tax advisory services in selected EU states is being discussed and several regulative models for Slovenia developed based on comparison. With empirical results from (i) different groups of professional tax advisory service providers and (ii) tax advisory service clients we try to identify elements of tax advisory services quality and risks. Based on the results new model of regulation of the profession and the level of regulation, suitable within EU law frame, has been suggested. The key finding is that higher level of regulation would improve the quality of tax advisory services, which is not only important for clients of services, but also in the public interest, as it increases confidence in tax returns and financial statements prepared by tax advisors.

Keywords

storitve;regulirani poklici;davčno svetovanje;davki;

Data

Language: English
Year of publishing:
Typology: 1.01 - Original Scientific Article
Organization: UM EPF - Faculty of Economics and Business
UDC: 336.22
COBISS: 519323929 Link will open in a new window
ISSN: 1582-9146
Views: 880
Downloads: 86
Average score: 0 (0 votes)
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Other data

Secondary language: Slovenian
Secondary keywords: kakovost storitev;storitve;regulirani poklici;davčno svetovanje;davki;
URN: URN:SI:UM:
Type (COBISS): Scientific work
Pages: str. 469-484
Volume: ǂVol. ǂ15
Issue: ǂno. ǂ34
Chronology: 2013
ID: 10850635