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  • Legal regulation of tax advisory service in relation to their quality = Pravna ureditev davčnega svetovanja v povezavi s kakovostjo izvajanja storitev
    Čokelc, Stanko ; Oplotnik, Žan
    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.
    Vir: Naše gospodarstvo : revija za aktualna gospodarska vprašanja = Our economy : review of current problems in economics. - ISSN 0547-3101 (Letn. 58, št. 3/4, 2012, str.16-27)
    Vrsta gradiva - članek, sestavni del
    Leto - 2012
    Jezik - angleški
    COBISS.SI-ID - 11128604

    Povezava(-e):

    Digitalna knjižnica Slovenije - dLib.si
    DOI

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