IDEAS home Printed from https://ideas.repec.org/a/aes/amfeco/v15y2013i34p469-484.html
   My bibliography  Save this article

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

Author

Listed:
  • Stanko Čokelc

    (Faculty of Economics and Business, University of Maribor, Slovenia)

  • Jan Žan Oplotnik

    (Faculty of Economics and Business, University of Maribor, Slovenia)

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.

Suggested Citation

  • Stanko Čokelc & Jan Žan Oplotnik, 2013. "Suggestion of legal regulation of tax advisory services to ensure its higher quality – case study from Slovenia," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(34), pages 469-484, June.
    • Handle: RePEc:aes:amfeco:v:15:y:2013:i:34:p:469-484
    as

    Download full text from publisher

    File URL: http://www.amfiteatrueconomic.ro/temp/Article_1214.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Ion Plumb & Andreea Zamfir, 2009. "Managing Service Quality within the Knowledge-Based Economy: Opportunities and Challenges," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 11(26), pages 373-382, June.
    2. Laurentiu Tachiciu & Vasile Dinu & Iacob Kerbalek, 2011. "Quality Uncertainty as a Barrier to Business Services Development," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(Special N), pages 712-724, November.
    3. Dinu Vasile & Tachiciu Laurentiu, 2008. "Considerations Regarding The Standardization Of Services," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 10(23), pages 248-255, February.
    4. Michael Moran, 2010. "The political economy of regulation: Does it have any lessons for accounting research?," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 215-225.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Carmen Balan & Mirela-Patricia Zegreanu, 2012. "Insights into the Development of the Market of Mobile Marketing Services in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 14(Special N), pages 786-801, November.
    2. Xiangxuan Xu, 2012. "Internet of Things in Service Innovation," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 14(Special N), pages 698-719, November.
    3. Richard Macve, 2010. "Conceptual frameworks of accounting: Some brief reflections on theory and practice," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 303-308.
    4. Bogdan Ghilic-Micu & Marinela Mircea & Marian Stoica, 2011. "Knowledge based economy –technological perspective: implications and solutions for agility improvement and innovation achievement in higher education," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(30), pages 404-419, June.
    5. Robert Nowacki & Marcin W. Staniewski, 2012. "Innovation in the Management of SMEs in the Service Sector in Poland," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 14(Special N), pages 755-773, November.
    6. Macve, R.H., 2015. "Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China," The British Accounting Review, Elsevier, vol. 47(2), pages 124-141.
    7. Tudor Ciumara & Iulia Lupu, 2016. "Features and Regional Disparities of Consultancy Services in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 18(41), pages 1-25, February.
    8. Mihai Paunica & Ileana Cosmina Pitulice & Aurelia ?tefanescu, 2017. "International Migration from Public Health Systems. Case of Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(46), pages 742-742, August.
    9. Dan Popescu & Cristina State, 2015. "Crowdsourcing: An Alternative for the Dynamic Development of Entrepreneurship in the Romanian Tourism," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(38), pages 162-162, February.
    10. Wagenhofer, Alfred, 2011. "Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 228-234.
    11. Alexandra Ioana IONESCU FLOREA & Rãzvan-Andrei CORBOª, 2015. "Supplier Relationship Strategies in the Automotive Industry: An International Comparative Analysis," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(4), pages 451-460, October.
    12. Leila Agha Kasiri & Shaheen Mansori, 2016. "Standardization, customization, and customer loyalty in service industry," Journal of Marketing Analytics, Palgrave Macmillan, vol. 4(2), pages 66-76, July.
    13. Kasiri, Leila Agha & Guan Cheng, Kenny Teoh & Sambasivan, Murali & Sidin, Samsinar Md., 2017. "Integration of standardization and customization: Impact on service quality, customer satisfaction, and loyalty," Journal of Retailing and Consumer Services, Elsevier, vol. 35(C), pages 91-97.
    14. Isidoro Romero & Raluca Mariana Petrescu & Alina Elena Balalia (Iosif), 2011. "Universities as Suppliers of Entrepreneurship Education Services. The Cases of The University of Seville and The Academy of Economic Studies in Bucharest," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(30), pages 347-361, June.
    15. P Ponraj & T P Ramprasad, 2021. "A Study on Significance of Competence of Services Provider in Knowledge- Based Service Marketing," ComFin Research, Shanlax Journals, vol. 9(3), pages 7-10, July.

    More about this item

    Keywords

    Quality of services; regulated professions; tax advisory services; taxing and financing; tax.;
    All these keywords.

    JEL classification:

    • E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aes:amfeco:v:15:y:2013:i:34:p:469-484. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Valentin Dumitru (email available below). General contact details of provider: https://edirc.repec.org/data/aseeero.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.