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.
上一级税务机关应当自收到复议申请之日起六十日内作出复议决定。
chinafanyi.com
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.
下级税务机关发现上级税务机关的税收违法行为，应当向上级税务机关或者有关部门报告。
Tax authorities at a higher level shall promptly rectify any violation of tax law by tax authorities at a lower level upon discovery.
上级税务机关发现下级税务机关的税收违法行为，应当及时予以纠正；

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