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 PachtaLink to ORCID Index: https://orcid.org/0000-0003-1861-1419
-
DOIhttp://dx.doi.org/10.21511/imfi.14(2-1).2017.06
-
Article InfoVolume 14 2017, Issue #2 (cont. 1), pp. 207-217
- Cited by
- 1034 Views
-
432 Downloads
This work is licensed under a
Creative Commons Attribution-NonCommercial 4.0 International License
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
-
JEL Classification (Paper profile tab)M41, M42, H25
-
References20
-
Tables0
-
Figures1
-
- Figure 1. Number of tax audits performed in the period 2009–2015
-
- Act No. 222/2004 Coll. on Value Added Tax as amended by Certain Acts.
- Act No. 511/1992 Coll. on Administration of Taxes and Fees and on Changes in the System of Regional Financial Authorities, as amended.
- Act No. 563/2009 Coll. on Tax Administration (Tax Procedure Code) and on Amendments and Supplements to Certain Acts.
- Babčák, V. (2015). Daňové právo na Slovensku. Bratislava: EPOS, 752 s.
- Bonk, F. (2016). Fiškálny záujem štátu verzus dĺžka trvania daňovej kontroly. Zborník Dni práva 2015. Dohled, dozor, kontrola ve veřejné finanční činnosti. Brno : Masarykova univerzita.
- Constitution of the Slovak Republic Act No. 460/1992 Coll. as amended by the constitutional Acts.
- Council Directive 2006/112/ EC of 28 November 2006 on the common system of value added tax.
- Finding of the Constitutional Court of the Slovak Republic, Ref. No. III. ÚS 24/2010 of 29 June 2010.
- Finding of the Constitutional Court of the Slovak Republic, Ref. No. I. ÚS 241/07 of 18 September 2008.
- Finding of the Constitutional Court of the Czech Republic, Ref. No. IV. ÚS 666/02.
- Judgment of the Court (First Chamber) of 10 July 2008. Case C-25/07 (Alicja Sosnowska).
- Judgment of the Court (Third Chamber) of 12 May 2011. Case C-107/10 (Enel Maritsa Iztok).
- Judgment of the Supreme Court of the Slovak Republic in case Ref. No. 3 Sžf 107/2009.
- Kubincová, S. (2015). Daňový poriadok: Komentár. Bratislava: C. H. Beck, 750 s.
- Order of the Court (Ninth Chamber) of 21 October 2015. Case C-120/15 (Kovozber).
- Ruling of the Supreme Court of the Slovak Republic in case Ref. No. 3 Sžf 73/2008.
- Štrkolec, M. (2014). Prerušenie daňovej kontroly – prípustnosť, dôsledky a možnosti procesnej obrany. Justičná revue, 66(11).
- The explanatory memorandum to the government bill which amends Act No. 222/2004 Coll. on Value Added Tax and which amends Act No. 331/2011 Coll., which amends Act No. 563/2009 Coll. on Tax Administration (Tax Procedure Code) and on Amendments and Supplements to Certain Acts.
- TREND. (2016).
- Vernarský, M. (2012). Limity daňovej kontroly. Justičná revue, 64(1).
-
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: 1004 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.
