Fiscal interest of the state and respecting the rights and legitimate interests of the taxable entities in case of refund of excess remission of value added tax
Fiscal interest of the state and respecting the rights and legitimate interests of the taxable entities in case of refund of excess remission of value added tax
Author(s): Oľga Kmeťová, Magdaléna Freňáková, Miloš PachtaSubject(s): Business Economy / Management, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: ТОВ “Консалтингово-видавнича компанія “Ділові перспективи”
Keywords: tax audit; length of tax audit; refund of excess remission of VAT;
Summary/Abstract: The authors of this article, based on the principle of legitimacy, state that tax authorities in tax proceedings protect not only the fiscal interests of the state as a priority, but at the same time they are obliged to maintain the rights and legitimate interests of the taxable entities, analyze the current legislation of the tax audit in aspect of permissible statutory length of its duration and its impact on the process of refund of excess remission of VAT to the taxable entities.
Journal: Investment Management and Financial Innovations
- Issue Year: 14/2017
- Issue No: 2.1
- Page Range: 207-217
- Page Count: 11
- Language: English