Abstract:

The article concerns the use made of appropriate tools to safeguard the operation of a public finance sector unit. One of those tools is the management control system. The management control system is a mechanism for managing a unit from the public finance area. The main purpose of the article is to portray management control as an instrument ensuring the secure operation of a public finance sector unit, one element of which is the tax office. The applied research method is a method of observation in 38 tax offices. The subject of the article is to analyze the phenomenon of management control in tax offices.