| Naslov: | Legal regulation of tax advisory service in relation to their quality |
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| Avtorji: | ID Čokelc, Stanko (Avtor)
ID Oplotnik, Žan (Avtor) |
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| Datoteke: |  http://www.dlib.si/details/URN:NBN:SI:DOC-4GMI2XWT
 RAZ_Cokelc_Stanko_2012.pdf (1,15 MB)
MD5: ACC0657EBA9725A5BD7108D06A486A0A
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| Jezik: | Angleški jezik |
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| Vrsta gradiva: | Znanstveno delo |
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| Tipologija: | 1.01 - Izvirni znanstveni članek |
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| Organizacija: | EPF - Ekonomsko-poslovna fakulteta
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| Opis: | This article analyzes the suitability of the legal regulation of tax advisory services in relation to their quality based on our comparative analysis of the (non)regulation of tax advisory services in selected EU states, our analysis of the existing regulatory framework in Slovenia, as well as stakeholdersʼ opinions. We use the results of all three analyses to propose an optimal model of regulation of the profession and the level of regulation, centred on the need to ensure quality services for clients, service providers, the state, and society as a whole. The key finding is that greater regulation would improve the quality of tax advisory services, which is important not only for clients of services, but also the public interest as it increases confidence in tax returns and financial statements prepared by tax advisors, which in turn improves the economy and mitigates operative risks. |
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| Status publikacije: | Objavljeno |
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| Verzija publikacije: | Objavljena publikacija |
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| Datum objave: | 04.08.2012 |
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| Leto izida: | 2012 |
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| Št. strani: | str.16-27 |
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| Številčenje: | Letn. 58, št. 3/4 |
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| PID: | 20.500.12556/DKUM-60134  |
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| UDK: | 336.22:659.235 |
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| COBISS.SI-ID: | 11128604 |
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| DOI: | 10.7549/ourecon.2012.3-4.02 |
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| ISSN pri članku: | 0547-3101 |
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| NUK URN: | URN:SI:UM:DK:733ZTP1G |
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| Datum objave v DKUM: | 05.09.2025 |
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| Število ogledov: | 319 |
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| Število prenosov: | 7 |
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| Metapodatki: |    |
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| Področja: | Ostalo
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