In the context of general post-socialist transformation of the political and constitutional system, the tax system of Serbia was reform in late 1991. Five tax laws were enforced, with the motivation of inaugurating world (i.e. OECD) fax and revenue standards. One of the laws (regarding revenue payments) established two new fiscal agencies: namely the Republican Public Revenue Board (Republička uprava prihoda) and the Fiscal Police (finansijska policija). According to this new lax law, the Fiscal Police and the Fiscal Inspectors have, in executing their control functions, specific administrative authority, as they carry out their administrative function primarily in a procedure prescribed by the general administrative procedure act, according to the classical principle of lex specialis derogat legi generali. Apart from generating numerous polemics critical analysis among experts in general, the establishment of the Fiscal Police with numerous administrative capacities (e.g. confiscation of goods, search of premises, document inspection etc.), have, in particular, provoked unsatisfactory reactions from the press and General public.