Controlling is an objective and subjective necessity and it is not an objective but a means of executive activity completion, and of its administration process. Private modem enterprise together with political democracy gives the best freedom keeping perspective and offers the most accessible ways of economical development and general prosperity. The factor which ties the modern market economies with political democracy constitutes the premise of freedom, risk, and chance. The main objective of the control unit is fiscal transformation continuation in accordance with the commitments taken on for integration in the European Union. These ones refer to the fiscal civism, to the rising of the voluntary conformation degree of the economical agents; rapidly and efficiently collecting the dodged tax, sanctioning the dodging behavior and reaching the fiscal discipline. The results are materialized in the rising of the incomes drawn to the state budget, creating the necessary premise for rising incomes in real terms - long-term and short-term.