Abstract

Introducing a new model of fiscal administration, including a new type of customs-fiscal control regarding the reform of fiscal administration, raises many questions and doubts in relation to engaging this control, a real scope of taking actions considering the circle of subjects which may be influenced by this control, eligibility of controllers and actual realization of an idea on unification of controlling procedures. This control in the area of tax law shows significant disparities from foregoing applied rules of imposing a control by tax organs.