Financial analysis indisputably implies fiscal analysis, without which we cannot plan the activity of the economic entity. This is necessary to build an optimal tax management system and to make effective decisions in favour of optimising the entity's activity, and also to minimize tax payments. In this article, the aim was that, in line with the related ones, and also on the basis of the analysis of the definitions of the notions as "tax burden", "fiscal evasion" and "fiscal optimization" to be clearly defined the limits and the differences between these concepts and to explain their relationship. The study used an extended methodological tool that included observation methods, graphical and tabular, economic and statistical methods, synthesis, induction, deduction, comparative analysis, and predictive analysis, etc. As a result, dependence on the determination of fiscal pressure was demonstrated as a basis of actions for fiscal optimization in the process of conducting tax planning, and the fiscal evasion remains among the most important issues in the policy followed by State.