The implementation of public functions by non-state actors to ensure the tax security of the state is substantiated in the article on the basis of legislation and the methodological approaches developed by Professor M.V. Karaseva. The characteristics of such non-state actors are proposed, their list is determined, and the specifics of their legal status are investigated. The legal risks associated with the exercise of public control powers by such entities are highlighted, and directions for improving their legal status are proposed.