After important steps were taken regarding the development of the market economy of the Republic of Moldova, a continuous policy of modernization of the national tax system followed, which from the point of view of tax pressure on the business environment was both upward and downward. Currently, it is found that the majority of the country's population continues to have modest incomes to support an increase in the tax base, and small and medium-sized enterprises are insufficiently developed to allow the increase in tax revenues. Considering such situation, which will mark the taxation of the Republic of Moldova in the future, as well as the effects of the COVID-19 pandemic crisis and the war in Ukraine, it is expected that in our country, the taxpayers’ tax pressure will experience gradual increase until when a balance will be reached again, marked by a sustainable economic stabilization. Considering the aspects mentioned above, the authors aimed in this article to analyze the effects that tax pressure has on the business environment.