Agriculture is a traditional business, where the Government intervenes at all stages of the process, from the production cycle to the sales of end products. The tax policy has a very important role in this sense, which could trigger the agriculture development via its specific instruments, such as: taxes, fiscal facilities, special tax regimes, etc. Along with the budgetary and monetary policies, the tax policy is an important instrument of state involvement in the development of agriculture, ensuring the sustainability of agricultural production and rural area, so that taxation of agricultural businesses would become an integral part of the country‟s agricultural policy. In this regard, this paper aims at determining the impact of tax policy measures, in particular the changes to the VAT regime, on the development of agriculture and enhancement of the agricultural competitiveness at the national and international levels.