Suggestion of legal regulation of tax advisory services to ensure its higher quality – case study from Slovenia

Stanko Čokelc and Jan Žan Oplotnik ()
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Stanko Čokelc: Faculty of Economics and Business, University of Maribor, Slovenia
Jan Žan Oplotnik: Faculty of Economics and Business, University of Maribor, Slovenia

The AMFITEATRU ECONOMIC journal, 2013, vol. 15, issue 34, 469-484

Abstract: 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.

Keywords: Quality of services; regulated professions; tax advisory services; taxing and financing; tax. (search for similar items in EconPapers)
JEL-codes: E6 G28 H2 M4 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:aes:amfeco:v:15:y:2013:i:34:p:469-484

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