The scientific approach of the authors aims at identifying the vulnerabilities of the European versus the Romanian tax system. Large differences in taxation across countries are explained, through different levels of economic development and policies promoted by public authorities. Taxation rate depends on the economic development potential of the states and on the financial effort requested by achieving economic and social objectives that find their refinancing consolidated in the budget. If practiced tax exceeds a taxpayer's ability to pay whether we talk about individuals or businesses, this will result in adverse effects and negatively influence the economic growth rate.