The main source of the formation of any country's finances is its own taxes. They are the main source for directing economic development. Taxes occupy a central place in the state revenue system. Each state has its own tax system. As Moldova is a small and developing country, it has a unique system that differs from other European countries. Furthermore, with the recognition of the Republic of Moldova as a candidate country for accession to the European Union in June 2022, an interesting issue has arisen: how developed is the Republic of Moldova compared to the EU? In addition, to indicators such as GDP or CPI, the tax system also represents the degree of development of the state. The comparison of tax levels between each European state will be demonstrated by different criteria. In this perspective, with the accession to the EU, inter-state economic relations will become closer with many privileges, so the Republic of Moldova will benefit from investments, economic growth and larger state budget with many prospects for the future.