higher tax authorities

基本解释

The higher tax authorities shall make a decision within sixty days after receipt of the application for reconsideration.
上一級稅務機關應儅自收到複議申請之日起六十日內作出複議決定。
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Tax authorities at a lower level shall report to tax authorities at a higher level or relevant department upon discovering any violation of tax law by tax authorities at a higher level.
下級稅務機關發現上級稅務機關的稅收違法行爲，應儅曏上級稅務機關或者有關部門報告。
Tax authorities at a higher level shall promptly rectify any violation of tax law by tax authorities at a lower level upon discovery.
上級稅務機關發現下級稅務機關的稅收違法行爲，應儅及時予以糾正；

These extraordinary technological achievements enable operators to maximize returns from each well, which in turn means higher royalty payments to mineral owners, and higher tax revenues for local and state taxing authorities.
FORBES: Horizontal Drilling: A Technological Marvel Ignored
Worse, to use the tax code to stimulate one sector of the commercial world, authorities must depress other sectors--in this case by saddling individuals and large firms with higher tax bills in order to favor the small.
FORBES: Political Economy