Within the medieval state institutions the fiscal bodies had a role of their own, assuring the functioning of the state apparatus. The Moldavian fiscal system has developed step by step, from one simple organisation, that had taken place simultaneously with the foundation of the state, to a complex one in the XVII and XIX century. Throughout this time the fiscal body has diversified, including special bodies needed for lach fiscal operation and modern methods of fiscal evidence. On a whole level the fiscal system is characterized by the total and the variety of imposed taxes and, on the other hand, their excessaeness.