Tax supervision is a procedure carried out by authorized officials establishing facts relevant to taxation directly to taxpayers and others person. The process is carried out by Tax Administration as the main legislative body authorized to conduct tax supervision. The goal of tax supervision in the Republic of Croatia is efficient and economical supervision of the regularity of calculation and payment of taxes and other public benefits. Based on the risk assessment that forms the basis for the annual voter planning of the taxpayer. Tax supervision is performed by tax auditors, tax inspectors and other civil servants authorized to conduct supervision. The subject of supervision only may be the verification of one or more types of taxes during the taxation period, the verification of facts and the verification of the relationship between the owner of the company and the company wuth companies.