The Croatian tax system is based on the principles of equality and equity. All citizens are required to participate in the settlement of public expenses in accordance with their economic means. Tax inspections are carried out in order to verify whether the taxes and other public charges have been calculated and paid correctly. The right and obligation to carry out tax inspections in the Republic of Croatia are vested in the Tax Administration. Tax inspections are carried out by way of a direct review of the taxpayers’ work and business operations. Tax inspections are a very expensive instrument of the Tax Administration, to be used rationally and efficiently. Tax inspections are carried out by authorised tax officials – Tax Administration inspectors – in order to verify and determine the facts relevant for the taxation of the taxpayers in accordance with the laws laying down individual types of taxes. The verification and determination of the facts relevant for taxation are based on the principles of legality, material veracity, effectiveness and efficiency. The paper defines the harmonisation of tax inspection procedures, increased effectiveness, and uniform tax inspection procedures. It explains the term of tax inspection, participants in a tax inspection, principles, subject matter, period of time, representation, exemption of inspectors, delivery of documents, deadlines and restitution to the previous condition. It provides an overview of a tax inspection as well as the documents and legal remedies involved. The sources used for this paper include books related to tax inspections, professional articles and the Tax Administration website.