The prospect of Moldova joining the European Union presents a completely new set of challenges for its government and for the institutions of the European Union. As the EU, and with it the common market, expands, new opportunities arise for businesses and citizens of new and old member countries alike. New members find themselves competing on the common market not only with their products but also with their taxes and incentive systems. As its closest neighbour and primary land access route to the rest of the EU, we can expect Romania to be Moldova's primary competitor on the tax market and perhaps also the primary exogenous force shaping the Moldovan tax system.  While individual consumer behavior in the face of changing economic systems is impossible to predict with complete accuracy, past experience stemming from the European integration of countries such as Poland, Hungary, Romania, Bulgaria and Croatia offers us valuable insight that should prove extremely useful in preparing Moldova's economy for some of the upcoming changes. In order to benefit from this insight, we must firstly compare taxation in the two countries in order to identify those opportunities that will determine consumer and producer behavior in a post-integration scenario. Our research starts with a comparative analysis of taxation policies in Romania and Moldova. Based on this analysis, net results of taxation are computed for both businesses and individuals. The results are compared with data from countries in 3 previous waves of EU integration. Finally, several scenarios identified as a result of those waves are evaluated for statistical likelihood.