Every taxpayer must be aware of their rights, obligations and consequences that will result from non-compliance with applicable tax legislation. It is important for the taxpayer to understand his tax burdens, to be aware of the importance of correctly declaring and paying in full the taxes and duties due to the National Public Budget so that the state, in turn, can provide quality services to citizens. In the tax system, an important role belongs to the tax administration and its mechanisms, starting from the fact that these components ensure the collection of financial resources from civil society, the techniques and attitude in the collection process having a major importance in this process.