税务执法监督是指有监督权的国家机关、社会组织以及公民依法对税务机关及其工作人员行使税收执法权力的监督。税务执法监督一方面可以防止和纠正税务执法行为不当，保证纳税人的合法权益；另一方面有利于促进税务行政管理，提高行政效率。加拿大高度重视税务执法监督工作，经 Tax law enforcement supervision refers to supervision of the state organs, social organizations and citizens in accordance with the tax authorities and their staff to exercise the power of tax law enforcement supervision. On the one hand, tax law enforcement supervision can prevent and correct the improper implementation of tax law enforcement and ensure the legitimate rights and interests of taxpayers; on the other hand, it helps to promote tax administration and improve administrative efficiency. Canada attaches great importance to tax law enforcement supervision, after