{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:DOC-4GMI2XWT/08de22ef-a0df-44e6-b134-bd388e41fc88/PDF","dcterms:extent":"830 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:DOC-4GMI2XWT/d9dd0edd-04d5-4504-b0d4-aa75704cd6eb/TEXT","dcterms:extent":"47 KB"}],"edm:TimeSpan":{"@rdf:about":"2006-2025","edm:begin":{"@xml:lang":"en","#text":"2006"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:DOC-4GMI2XWT","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/urn:nbn:si:spr-hthivfa7"},{"@xml:lang":"sl","#text":"Naše gospodarstvo"}],"dcterms:issued":"2012","dc:creator":["Čokelc, Stanko","Oplotnik, Žan"],"dc:format":[{"@xml:lang":"sl","#text":"številka:3/4"},{"@xml:lang":"sl","#text":"letnik:58"},{"@xml:lang":"sl","#text":"str.16-27"}],"dc:identifier":["ISSN:0547-3101","COBISSID:11128604","URN:URN:NBN:SI:doc-4GMI2XWT"],"dc:language":"en","dc:publisher":[{"@xml:lang":"sl","#text":"Društvo ekonomistov Maribor"},{"@xml:lang":"sl","#text":"Ekonomski center Maribor"},{"@xml:lang":"sl","#text":"Ekonomsko-poslovna fakulteta"}],"dc:subject":[{"@xml:lang":"sl","#text":"davčni postopek"},{"@xml:lang":"sl","#text":"davki"},{"@xml:lang":"sl","#text":"kvaliteta"},{"@xml:lang":"sl","#text":"pravna ureditev"},{"@xml:lang":"sl","#text":"storitve"},{"@xml:lang":"sl","#text":"svetovanje"},{"@xml:lang":"en","#text":"tax"},{"@rdf:resource":"http://www.wikidata.org/entity/Q8161"}],"dcterms:temporal":{"@rdf:resource":"2006-2025"},"dc:title":{"@xml:lang":"sl","#text":"Legal regulation of tax advisory service in relation to their quality| Pravna ureditev davčnega svetovanja v povezavi s kakovostjo izvajanja storitev|"},"dc:description":[{"@xml:lang":"sl","#text":"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 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"},{"@xml:lang":"sl","#text":"V prispevku je analizirana primernost pravne ureditve davčnega svetovanja kot dejavnika kakovosti izvajanja storitev davčnega svetovanja in temelji na primerjalni analizi (de)reguliranosti poklica v izbranih državah EU, analizi obstoječe ureditve v Sloveniji ter pridobljenih mnenjih deležnikov davčnosvetovalne dejavnosti. Iz rezultatov vseh treh analiz je izpeljan predlog optimalnega modela ureditve tega poklica in stopnje reguliranosti dejavnosti, v jedru katerega je funkcija kakovosti izvajanja storitev davčnega svetovanja tako za uporabnike in izvajalce storitev kot tudi za državo in družbo kot celoto. Ključna ugotovitev napotuje na trditev, da je z večjo stopnjo regulacije mogoče zagotoviti tudi večjo kakovost izvajanja storitev davčnega svetovanja, kar pa ni pomembno samo za naročnike, ampak dosega tudi dimenzije t. i. javnega interesa, saj povečuje zaupanje v davčne obračune in računovodske izkaze, pri katerih je sodeloval davčni svetovalec, s tem pa se izboljšuje tudi ekonomsko okolje gospodarstva in znižujejo tveganja za poslovanje"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:DOC-4GMI2XWT","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:DOC-4GMI2XWT"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:DOC-4GMI2XWT/08de22ef-a0df-44e6-b134-bd388e41fc88/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Univerza v Mariboru, Ekonomsko-poslovna fakulteta"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:DOC-4GMI2XWT/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:DOC-4GMI2XWT"}}}}