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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| Format: | Article |
| Language: | English |
| Published: |
Editura ASE
2013-06-01
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| Series: | Amfiteatru Economic |
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| Online Access: | http://www.amfiteatrueconomic.ro/ArticolEN.aspx?CodArticol=1214 |
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| _version_ | 1849470607069020160 |
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| author | Stanko Čokelc Jan Žan Oplotnik |
| author_facet | Stanko Čokelc Jan Žan Oplotnik |
| author_sort | Stanko Čokelc |
| collection | DOAJ |
| description | 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 |
| format | Article |
| id | doaj-art-e3ea7d64254e421b969114576f61dd89 |
| institution | Kabale University |
| issn | 1582-9146 2247-9104 |
| language | English |
| publishDate | 2013-06-01 |
| publisher | Editura ASE |
| record_format | Article |
| series | Amfiteatru Economic |
| spelling | doaj-art-e3ea7d64254e421b969114576f61dd892025-08-20T03:25:07ZengEditura ASEAmfiteatru Economic1582-91462247-91042013-06-011534469484Suggestion of legal regulation of tax advisory services to ensure its higher quality – case study from SloveniaStanko Čokelc0Jan Žan Oplotnik1Faculty of Economics and Business, University of Maribor, SloveniaFaculty of Economics and Business, University of Maribor, SloveniaArticle 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 advisorshttp://www.amfiteatrueconomic.ro/ArticolEN.aspx?CodArticol=1214Quality of servicesregulated professionstax advisory servicestaxing and financingtax. |
| spellingShingle | Stanko Čokelc Jan Žan Oplotnik Suggestion of legal regulation of tax advisory services to ensure its higher quality – case study from Slovenia Amfiteatru Economic Quality of services regulated professions tax advisory services taxing and financing tax. |
| title | Suggestion of legal regulation of tax advisory services to ensure its higher quality – case study from Slovenia |
| title_full | Suggestion of legal regulation of tax advisory services to ensure its higher quality – case study from Slovenia |
| title_fullStr | Suggestion of legal regulation of tax advisory services to ensure its higher quality – case study from Slovenia |
| title_full_unstemmed | Suggestion of legal regulation of tax advisory services to ensure its higher quality – case study from Slovenia |
| title_short | Suggestion of legal regulation of tax advisory services to ensure its higher quality – case study from Slovenia |
| title_sort | suggestion of legal regulation of tax advisory services to ensure its higher quality case study from slovenia |
| topic | Quality of services regulated professions tax advisory services taxing and financing tax. |
| url | http://www.amfiteatrueconomic.ro/ArticolEN.aspx?CodArticol=1214 |
| work_keys_str_mv | AT stankocokelc suggestionoflegalregulationoftaxadvisoryservicestoensureitshigherqualitycasestudyfromslovenia AT janzanoplotnik suggestionoflegalregulationoftaxadvisoryservicestoensureitshigherqualitycasestudyfromslovenia |