Povzetek

Povečuje se pomen uvajanja prostovoljnih sistemov kakovosti in zunanjega neodvisnega presojanja ter podeljevanja certifikatov kakovosti (vključitev sistemov kakovosti ISO). Trditev potrjuje nedavna izjava direktorja Davčne uprave RS leta 2006 na posvetu v Mariboru, da razmišljajo o pridobitvi certifikata ISO. Če o tem razmišlja davčna uprava, potem še toliko bolj velja, da je uvajanje prostovoljnih sistemov kakovosti ter zunanje neodvisno presojanje in podeljevanje certifikatov kakovosti potrebno tudi v davčno-svetovalnih pisarnah. Možnost, da davčni svetovalec prepriča naročnike o kakovosti svojih storitev, je, da zagotovi naročnikom nadpovprečne storitve in pričakuje pozitivno ustno propagando. Certifikati kakovosti bodo zato postali pomemben konkurenčni dejavnik.

Summary

The importance of introducing "freewill" quality systems and external independent estimations as well as certifying quality (inclusion of ISO quality systems) is increasing. The recent statement made by the Director of Tax Administration of Republic of Slovenia at the Maribor conference confirms that the Slovene Tax Administration intends to acquire an ISO certificate. In that case, we believe that tax advisory offices shall also strive to obtain an ISO certificate. In order to convince clients about the quality of tax advisory services tax advisors have to ensure clients above-average services; only then can they hope for a positive publicity in return. The mentioned certificates will therefore become an important competitive factor.