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Suggestion of legal regulation of tax advisory services to ensure its higher quality
Stanko Čokelc, Žan Oplotnik, 2013, izvirni znanstveni članek

Opis: 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: quality of services, regulated professions, tax advisory services, taxing and financing, tax
Objavljeno: 24.07.2017; Ogledov: 776; Prenosov: 77
.pdf Celotno besedilo (1,23 MB)
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