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
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Author(s)Oľga Kmeťová , Magdaléna Freňáková ,Miloš PachtaLink to ORCID Index: https://orcid.org/0000-0003-1861-1419
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DOIhttp://dx.doi.org/10.21511/imfi.14(2-1).2017.06
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Article InfoVolume 14 2017, Issue #2 (cont. 1), pp. 207-217
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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.
- Keywords
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JEL Classification (Paper profile tab)M41, M42, H25
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References20
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Tables0
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Figures1
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- Figure 1. Number of tax audits performed in the period 2009–2015
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The institutional model of tax administration and aspects of its development
Madina Serikova ,
Lyazzat Sembiyeva ,
Amina Mussina ,
Nurilya Kuchukova ,
Aldanysh Nurumov
doi: http://dx.doi.org/10.21511/imfi.15(3).2018.23
Investment Management and Financial Innovations Volume 15, 2018 Issue #3 pp. 283-293 Views: 1005 Downloads: 429 TO CITE АНОТАЦІЯThe tax administration effectiveness depends on the level of tax revenues and economic system functioning and the stable economic development of any government. The article considers institutional aspects of tax administration. The purpose of this study is to describe, evaluate and search for the development prospects of the organizational model of tax administration. The authors describe the contemporary condition of the Republic of Kazakhstan tax authorities’ organizational structure. Moreover, the international practices of the tax administration’s organizational system in modern realities is overviewed. The tax administration effectiveness is evaluated by the correlation-regression analysis of the tax authorities’ activity indicators. As a result, the relationship between the degree of effectiveness of tax administration and key performance indicators of tax authorities were identified and evaluated. Based on the conducted theoretical research, this paper reviewed tax administration’s partner system within the perspective innovative development framework. The research results are of interest to economists and public officials in the tax audit field.
