Abstract
This article deals with the nature and character of the tax inspection. The tax inspection is primarily a formalized procedure to administrate taxes through which the tax authority examines tax subjects' tax returns and other circumstances relevant to the administration of taxes and to the charging of taxes.
The main aim of this article is to assess whether the tax inspection is or not a control, eventually if the tax inspection fulfills theoretical definitions of different terms used in the public financial activity (e. g. supervision).