摘要：In everyday language, to refer to a state institution dealing with the establishment,collection and tracking contributions to state tax authorities use the term tax authorities. Underthis "dome" called FISC sits all public institutions, which în their activity, directly or indirectlyperceive and seek public financial resources consist of taxes and contributions. Through thisarticle, we try to find answer to the question of title, exceeding the fields created by Ministry ofPublic Finance and presenting public institutions under the jurisdiction of other ministries, butwith the powers in tax matters.
关键词：tax authorities; tax administration; responsibilities; taxpayers; state
