The Stipulations of Treaty of Maastricht concerning the Monetary and Economic Union offer a new dimension to the politics of general taxation, by strict limitation of the governments’ possibility on financing the public outgoings by loans. The Accord for Steadiness and Development foresees that member states having a budgetary deficiency greater than 3% have to establish not-carrying deposits of rates of interest, which transform in non-reimbursable penalties in situation where deficiency reduction is not performed. The general objective is that the budgets of member states have to maintain equilibrium over the economic cycle, reason for which any increase of the public outgoings will be financed by the increasing of excise taxes.