Abstract
The efficiency of the Romanian tax administration has as a main purpose the maximization of the public revenues in order to support the expenses necessary for the good functioning of the state and the achievement of the budgetary balance. Public finance policy is a priority component of the overall policy of a state, manifested in the field of distribution and encompassing all the effective methods and means of procurement and directing of financial resources and the instruments, institutions and regulations in the field in order to influence the economic processes and the existing social relations at a time in an economy.