Legal Regulation of Tax Advisory Services In Relation To Their Quality

Stanko Čokelc; Žan Jan  Oplotnik

Stanko Čokelc
Žan Jan Oplotnik

Keywords: tax, tax advisory services, regulated professions, quality of services

Abstract

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 stakeholders’ 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 regula- tion 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 re- turns and financial statements prepared by tax advisors, which in turn improves the economy and mitigates operative risks.

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Author Biographies

Stanko Čokelc

Revidicom Audit Company Ltd, Slovenia
E-mail: revidicom@siol.net

Stanko Čokelc, Ph.D., economic science, senior lecturer of accounting and auditing at the University of Maribor, Faculty of Economics and Business (FEB), has been accumulating extensive experiences in auditing, tax inspection procedu- res, and tax advisory services for more than two decades. He is also a manager of an auditing office and holder of professional certificates for auditing, state auditing, and tax advising.

Žan Jan Oplotnik

University of Maribor, Faculty of Economics and Business, Slovenia
E-mail: zan.oplotnik@uni-mb.si

Jan Žan Oplotnik, Ph.D., economic science, associate professor of finance and international economics at the Faculty of Economics (FEB), University of Maribor, has a decade of experience as a researcher, expert, and consultant, publishing more than 50 scientific articles at home and abroad. In recent years, he has been involved in many research projects, mainly in the field of public finance and local self-government financing, especially in financing public infrastructure projects and public goods delivery. As a professor, he lectures primarily at the postgraduate level on corporate finance and international economics.

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