The way out of the crisis faced by the economy of Republic of Moldova implies folving of number of problems among which a special place is held by tax burden. The level of fiscal pressure may stimulate or contrary repress entrepreneurship. Out of these considerations, during the last years, there is permanently discussed years, there is permanently discussed the problem which is linked with the fiscal system under the aspect of fiscal pressure. An optimal system of taxation must ensure the state’s needs with financial resources, but at the same time, not to affect the taxpayer’s activity, imposing to look permanently for ways of avoiding from taxation. It is well-know that increasing the fiscal pressure by an increased number of taxes, increased size quotas and other measures, attract the seizing of enterprise is activity. In such a way, the Tax Burden indicator is a basic indicator, through which the quality of fiscal system is being estimated.