Every state is facing many and strong negative phenomena such as inflation and recession. Inflation, recession, economic development can be influenced through a proper fiscal policy. Fiscal policy is the Government power to levy and spend taxes. Fiscal policy is an essential element for the existence of each state, representing all once and for adjusting economic and social available to it. By fiscal policy or the state budget are directed around economic and social life of a country. In the economic implications of fiscal policy may be related trying to boost the development of certain industries or to stagnate their development. Fiscal policy has to satisfy a variety of tax requirements, economic and social, which is why the best choice for high efficiency is the harmonious combination of these. An excessive fiscal policy aimed at building the necessary financial resources the state could create economic and social problems, because high taxes lead to overburdening taxpayers, reduce consumption and demand, and hence supply and, thus reaching the economic and social problems. By fiscal policy is the rule determines the volume of financial resources needed to carry out functions and tasks, their size is given the amount of public expenditure relating to that period.