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Naslov:Suggestion of legal regulation of tax advisory services to ensure its higher quality : case study from Slovenia
Avtorji:Čokelc, Stanko (Avtor)
Oplotnik, Žan (Avtor)
Datoteke:.pdf Amfiteatru_Economic_2013_Cokelc,_Oplotnik_Suggestion_of_Legal_Regulation_of_Tax_Advisory_Services_To_Ensure_Its_Higher_Quality_-_Case_St.pdf (1,23 MB)
 
URL http://www.amfiteatrueconomic.ro/ArticolEN.aspx?CodArticol=1214
 
Jezik:Angleški jezik
Vrsta gradiva:Znanstveno delo (r2)
Tipologija:1.01 - Izvirni znanstveni članek
Organizacija:EPF - Ekonomsko-poslovna fakulteta
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
Leto izida:2013
Št. strani:str. 469-484
Številčenje:št. 34, Letn. 15
ISSN:1582-9146
UDK:336.22
COBISS_ID:519323929 Povezava se odpre v novem oknu
ISSN pri članku:1582-9146
NUK URN:URN:SI:UM:DK:YZ1S2FNB
Licenca:CC BY 4.0
To delo je dosegljivo pod licenco Creative Commons Priznanje avtorstva 4.0 Mednarodna
Število ogledov:440
Število prenosov:41
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Gradivo je del revije

Naslov:Amfiteatru Economic
Skrajšan naslov:Amfiteatru Econ.
Založnik:Academy of Economic Studies of Bucharest
ISSN:1582-9146
COBISS.SI-ID:10105628 Novo okno

Sekundarni jezik

Jezik:Slovenski jezik
Ključne besede:kakovost storitev, storitve, regulirani poklici, davčno svetovanje, davki


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