The EU integration process is making significant progress among increasing number of EU members, as well as by countries potential candidates to EU membership. The acceptance of the EU recommendations and guidelines has had a positive impact on the EU potential member’s countries, as well as on the countries, which strategy are not to become an EU member in the near future. This is because these countries are small and open economically to the rest of the world, they has a high competitive advantage regarding the export operations. The significant importance are the efforts done by the RM towards EU integration, legislation and fiscal policies harmonization. The process of legal and fiscal harmonization to EU requirements has undertaken in two stages: firstly, to eliminate the barriers for entry for trade, investments and foreign capital and, secondly, to comply the national standards and procedures with EU requirements. The result of these two stages is the development of the modern and ethical fiscal legislation. This logic follows the basic contingencies made by the RM versus EU regarding the fiscal policies.