The contribution of the citizens to the formation of the public budget is an obligation established by the majority of the states of the world. At the international level, the Universal Declaration of Human Rights marks the commitment of every person to collectivity, because only within it is possible the free and full development of the human personality. At the national level, the Constitution of the Republic of Moldova establishes the obligation of citizens to contribute, through taxes and fees, to public expenditures. Failure to comply with this obligation will have multiple macroeconomic and micro-economic consequences, ranging from a decrease in budget revenues to an impact on the income of each individual in the party and the good.