­In order for the state to function in optimal conditions and to provide a reasonable balance both on an economic plane, as well as on a social plane for its citizen needs financial resources. The most important source is represented by the taxes, duties and the contributions charged by the fiscal apparatus as a component of the fiscal system. The budgetary income is classified as direct, indirect taxes and contributions. Its evolution, its level, its degree of collection, the ease of its administration, the pressure exerted on the taxpayers determines the level of the fiscal income and it present an importance for the state’s authorities in view of applying the fiscal policies. This article proposes to analyse the manner in which the fiscal policies influence the state’s collections and, at the same time, the impact they have upon the economic increases and stoppages, through the means of the tax evasion, both on a national level, as well as on a European one. One of the objectives of this study is to determine how friendly the structure of the budgetary income is with the Romanian economy and which are the weak points of this structure. It is also known that the underground economy decreases the potential for constituting public income. It is difficult to estimate the level of the underground economy, but it is known that it leads to a drastic decrease of the public income and, implicitly, it has an impact upon the economic growth. Having in view the impact of tax avoidance and evasion, parts of the underground economy, upon these important sources of income to the state budget and, implicitly, upon the economy of our country, the act of reducing these harmful factors, reducing the weight of the underground economy in the GDP as a matter of priority and as efficiently as possible through measures that determine the voluntary compliance of the taxpayers is a priority.

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Keywords:
tax evasion, corruption, fiscal pressure

JEL:
L26, M13