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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. Oľga Kmeťová (Slovak Republic), Magdaléna Freňáková (Slovak Republic), Miloš Pachta (Slovak Republic) BUSINESS PERSPECTIVES LLC “СPС “Business Perspectives” Hryhorii Skovoroda lane, 10, Sumy, 40022, Ukraine www.businessperspectives.org 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 on: 11th of January, 2017 Accepted on: 28th of March, 2017

investment management and financial innovations/investment management and financial innovations

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