20.500.12556/DKUM-66988 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 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. quality of services regulated professions tax advisory services taxing and financing tax kakovost storitev storitve regulirani poklici davčno svetovanje davki true false true Angleški jezik Slovenski jezik Znanstveno delo 2017-07-24 09:28:39 2017-07-24 09:29:52 2022-08-01 13:25:18 2019-07-11 16:05:40 2013 0 0 str. 469-484 št. 34 Letn. 15 2013 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 1582-9146 336.22 10105628 519323929 1582-9146 URN:SI:UM:DK:YZ1S2FNB Amfiteatru_Economic_2013_Cokelc,_Oplotnik_Suggestion_of_Legal_Regulation_of_Tax_Advisory_Services_To_Ensure_Its_Higher_Quality_-_Case_St.pdf Amfiteatru_Economic_2013_Cokelc,_Oplotnik_Suggestion_of_Legal_Regulation_of_Tax_Advisory_Services_To_Ensure_Its_Higher_Quality_-_Case_St.pdf 1 E09CC1825C2215D0B19E27CA1847F667 d2f112165cdb81abfb3f4fdfbe9d51ff0784286682dae9012217dcd8818337f9 719e1b60-7c0e-11eb-bb7a-00155d0001ca 20.500.12556/dkum/6189ba05-73f7-425a-8c6c-f39dc9925c01 https://dk.um.si/Dokument.php?lang=slv&id=114478 http://www.amfiteatrueconomic.ro/ArticolEN.aspx?CodArticol=1214 1 https://dk.um.si/Dokument.php?lang=slv&id=114477 Ekonomsko-poslovna fakulteta 0 0 0