The purpose of the study is getting To know about mechanisms of fiscal inspection used to confront tax fraud.There is two kinds of fiscal inspection, the first one is the overall inspection which is represented by formal audit and paperwork inspection.This kind of inspection is done at the tax administration office.

The second kind of fiscal inspection is the in-depth inspection represented by accounting system investigation,correcting investigation and the overall fiscal situation investigation.This kind of inspection is done through the preparatory proceedings of investigation including the programming and information collecting then starting investigation works by inspecting and checking the in charge people places to reveal fraudulent practices  aiming to administration

Key words: fiscal inspection , tax fraud, fiscal administration.