World states with developed national economies are geared towards efficient organization of the entire economic process in order to achieve the best results at minimum costs, which implies the implementation of strict rules with the achievement of efficient performance indicators, including in the fiscal field. Given the fact that the Republic of Moldova has signed the Association Agreement with the European Union, this situation requires the amendment of the national legislation in the field of taxation, and in particular the implementation of the European Community legislation in the field of State aid. The assessment of State aid is based on the criteria deriving from the application of competition rules applicable in the European Community, in particular art. 107 of the Treaty on the Functioning of the European Union, and the interpretative instruments adopted by the institutions of the European Union. Thus, in the context of the implementation of European Community tax provisions on State aid, national legislation is to be amended, which in itself implies compliance with the global fiscal adjustment trend.