Abstract
The fiscal analysis is an important research topic, aiming at identifying/creating fair fiscal systems, which can respond to requests coming from both the state (which needs revenue to finance various public projects) and from taxpayers. The economic agents, but also the taxpayers will always want a reduction of the taxes, and the public decider aims to increase the revenues attracted to the budget through (higher) taxes. An optimal tax system could be characterized by taxes that produce minimal effects of distorting the behavior of taxpayers, as well as a positive impact on the development of society.