Suggestion of legal regulation of tax advisory services to ensure its higher quality – case study from Slovenia
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 com...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Editura ASE
2013-06-01
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| Series: | Amfiteatru Economic |
| Subjects: | |
| Online Access: | http://www.amfiteatrueconomic.ro/ArticolEN.aspx?CodArticol=1214 |
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| Summary: | 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 |
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| ISSN: | 1582-9146 2247-9104 |