The legal problem connected with tax control and the corresponding to it phenomenon of tax limitation touched in the given article, The special theoretical interest represents the fact that the interpretation of tax-payers’ actions connected with intentional limitation of taxes, and the attitude to this fact of the State and authorized bodies. In writing this article the normative acts of Republic of Moldova, monographs and periodical publications of modern authors have been used. Also the experience of foreign countries, tendencies and prospects of development of the legislation on tax control have been taken into consideration.