{"?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-C4RQU4U7/f0ca4277-cb75-40e1-b4b3-0dc6b249ba2e/PDF","dcterms:extent":"345 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:DOC-C4RQU4U7/15944c07-b04c-49ca-ab1e-a6e9267cf0fa/TEXT","dcterms:extent":"45 KB"}],"edm:TimeSpan":{"@rdf:about":"2009-2022","edm:begin":{"@xml:lang":"en","#text":"2009"},"edm:end":{"@xml:lang":"en","#text":"2022"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:DOC-C4RQU4U7","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-IT0HZHHL"},{"@xml:lang":"sl","#text":"Gospodarska gibanja"}],"dcterms:issued":"2012","dc:creator":["Čokelc, Stanko","Oplotnik, Žan"],"dc:format":[{"@xml:lang":"sl","#text":"številka:450"},{"@xml:lang":"sl","#text":"str. 25-40"}],"dc:identifier":["ISSN:0351-0360","COBISSID:11187996","URN:URN:NBN:SI:doc-C4RQU4U7"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"Ekonomski institut Pravne fakultete"},"dc:subject":[{"@xml:lang":"sl","#text":"davki"},{"@xml:lang":"sl","#text":"kvaliteta"},{"@xml:lang":"sl","#text":"pravna ureditev"},{"@xml:lang":"sl","#text":"svetovalno delo"},{"@xml:lang":"sl","#text":"svetovanje"}],"dcterms:temporal":{"@rdf:resource":"2009-2022"},"dc:title":{"@xml:lang":"sl","#text":"Pravna ureditev davčnega svetovanja kot dejavnik kakovosti izvajanja storitev|"},"dc:description":[{"@xml:lang":"sl","#text":"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"},{"@xml:lang":"sl","#text":"Besedilo analizira primernost pravne ureditve davčnega svetovanja kot dejavnika kakovosti izvajanja storitev davčnega svetovanja; 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 storitev, 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-C4RQU4U7","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:DOC-C4RQU4U7"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:DOC-C4RQU4U7/f0ca4277-cb75-40e1-b4b3-0dc6b249ba2e/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":"EIPF, Ekonomski inštitut d.o.o."},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:DOC-C4RQU4U7/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:DOC-C4RQU4U7"}}}}