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

  • Received January 11, 2017;
    Accepted March 28, 2017;
    Published July 17, 2017
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  • DOI
    http://dx.doi.org/10.21511/imfi.14(2-1).2017.06
  • Article Info
    Volume 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.

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    • Figure 1. Number of tax audits performed in the period 2009–2015