Suggestion of legal regulation of tax advisory services to ensure its higher quality

case study from Slovenia

Stanko Čokelc (Avtor), Žan Oplotnik (Avtor)

Povzetek

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.

Ključne besede

storitve;regulirani poklici;davčno svetovanje;davki;

Podatki

Jezik:	Angleški jezik
Leto izida:	2013
Tipologija:	1.01 - Izvirni znanstveni članek
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
UDK:	336.22
COBISS:	519323929
ISSN:	1582-9146
Št. ogledov:	880
Št. prenosov:	86
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Slovenski jezik
Sekundarne ključne besede:	kakovost storitev;storitve;regulirani poklici;davčno svetovanje;davki;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Znanstveno delo
Strani:	str. 469-484
Letnik:	ǂVol. ǂ15
Zvezek:	ǂno. ǂ34
Čas izdaje:	2013
ID:	10850635