The multitude of legislative amendments of financial and fiscal nature, made in the last years, in order to harmonize the legislation of our country with that of countries from the European Union, have made their mark on the taxation. The measures taken in the tax reforms varied very rapidly and had different motivations and they were not always good to apply. Attempts to achieve tax harmonization have not been completed. Therefore, there are still significant differences between the EU Member States, both in terms of the tax burden and in the structure of tax coming from the tax revenues. All these regulations generate (often negatively) effects on both the behavior of firms as well as on the budgetary resources. Thus, there arise issues on tax evasion, tax rates induced by fiscal policy measures promoted by the state.