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税务执法监察是税务纪检监察机构按照纪检监察职能，依法对税务机关及其工作人员的税务执法行为进行监督检查，以及对执法中的违法违纪、失职渎职行为进行查处，纠正执法偏差的工作。近年来，税务执法监察在提高税务干部队伍素质，提高税务机关工作效率，促进税务人员廉洁自律方面，起到了越来越重要的作用。本文笔者用理论分析的方法，对如何有效发挥税务执法监察的约束作用进行了阐述。
Tax law enforcement supervision is tax discipline inspection and supervision departments in accordance with the discipline inspection and supervision functions, according to the tax authorities and their staff to conduct tax inspections and supervision of tax law enforcement violations in the investigation and rectification of malpractices to correct the deviation of law enforcement work. In recent years, tax law enforcement supervision has played an increasingly important role in improving the quality of tax cadres, improving the efficiency of the tax authorities and promoting the clean and self-discipline of tax officials. In this paper, the author uses the method of theoretical analysis to elaborate on how to effectively exert the restraint function of tax law enforcement supervision.