Abstract. From the financial controls can arise (starting from the control objectives and by comparison of the normative provisions with the reality from the public entities or the controlled departments) a series of deviations, shortages or shortcomings that require measures of remedy and prevention of the found deviations. The drawing out of the control papers represents the most important phase of the financial control. In the control paper are written down the conclusions that represent the synthesis of the examination activity carried out as a result of the application of the control techniques and proceedings.

Keywords: financial jurisdiction; fiscal jurisdiction; fiscal control; dispute; tax decision.