By HTML specifications and in browser practice, tab stops are at every 8 character. This does not mean that a tab is 8 spaces. For example, if you have ABC DEF, then the tab causes an advance of 5 characters.
In CSS, by a CSS3 draft, you can set the “tab size”, i.e. the distance between tab stops, e.g. tab-size: 4
. Browser support is fairly good, when vendor prefixes are used too, except on IE.