This paper focuses on the fiscal policy strategy of the Republic of Moldova during the accession period of the Republic of Moldova to the European Union. In the context of European integration, the Republic of Moldova must meet a number of conditions to be accepted as a full member of the EU, among which is the reform of the tax system. In this paper, the objectives of the fiscal policy, the fiscal measures that must be implemented by the Republic of Moldova and the economic challenges it faces, in the context of European integration, are analyzed. It will also examine how fiscal policy needs to be adapted to ensure compliance with EU commitments and requirements, while maintaining fiscal balance and promoting sustainable economic development.