The purpose of the work consists in substantiating the decision to invest and the role of fiscal policy provisions on the level of investments. The application of financial instruments leads to obtaining additional revenues, which can be used for the social and economic development of taxpayers in the long term. The globalization of economic processes, the deepening of international economic and financial cooperation, led to the diversification of the obtained incomes, increased the visibility of our country from the investment point of view. The Republic of Moldova can be considered an attractive area for foreign investors, at the same time remaining a favorable one for local investors, due to its geographical location, fiscal, political or social regulations, as well as the existence of qualified and cheap labor force. The subject of the paper is focused on the examination of the aspects of fiscal legislation regarding financial income from placement activities in national and international practice. A series of methods were used in the research, including: statistical, analytical, comparative analysis, content analysis, graphic illustration, etc. In conclusion, as a result of the analysis, it was possible to identify the challenges faced by taxpayers from the Republic of Moldova who obtain financial income from placement activities, in order to ensure an increasing level of income, presenting the advantages and disadvantages.