The measures of fiscal policy play an important role in the economy of a country, both on short and long term. The main idea which was widespread among politicians and guided the reforms, particularly in the developed countries, was that the market, through its forces, may be a better guide for an efficient tax process than the governmental intervention. In equivalence with this idea were taken a series of measures in order to generate the movement between the interventionism through taxes to the neutrality of the taxes that allows the reduction of the distortions generated by the taxes.