In light of current economic situation, more countries have adopted tax laws that allow direct negotiation of taxes, on legal basis, between taxpayer and tax authorities. When a taxpayer is in a difficult financial situation, the tax authorities displayed the same way of addressing for all the situations, that means: all the taxes must be played on time, without any delay and also, without any possibility for rescheduling payments until the targeted company is full recovery. The crisis situation should involve a change of mentality in the Romanian fiscal policy, that will lead to support the traders in a difficult financial situation, who are not able to pay their debts because also, these traders don’t collect their claims against third parties.