Pravna ureditev davčnega svetovanja kot dejavnik kakovosti izvajanja storitev

slovenian

2012

EIPF, Ekonomski inštitut d.o.o.

Article analyzes the suitability of the legal regulation of tax advisory services in relation to their quality; it is based on comparative analysis of the (non)regulation of tax advisory services in selected EU states, analysis of the existing regulatory framework in Slovenia, as well as on the opinions of stakeholders. Based on the results of all three analyses we 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 not only important for clients of services. It is also in 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.

03.12.2022