Maria-Mihaela DINCA PhD candidate, West University of Timisoara, Faculty of Economics and Business Administration, Romania,

In defining the tax system by various authors, it starts from the perception by taxpayers (all taxes that must be paid by the state). Tax system in Romania is based, as main method of assessment, on the method of self imposing where the responsibility of establishment and payment in the time limits specified, returns to taxpayers. So, existence of taxpayers who do not meet the obligations according the law, may result in undermining self imposing system, by diminishing public respect to the entire tax system, and creation of unequal conditions between taxpayers who pay taxes correctly and those who avoid paying. Taxation was and is seen as a burden on any taxpayer, however loose it may be.

Tax system is an expression of political will of a State, fixed in a particular territory which has sufficient autonomy to impose a set of rules legal and fiscal through the organs they represent. Tax effects are numerous and highly complex and spreads in particular, as taxes are direct or indirect, on all categories of taxpayers. They concern, on the one hand, financial results and cash flows of businesses and on the other hand, the revenue and expenses. The behavior of the tax payer faced with the obligation to pay state taxes is called fiscal citizenship. Achieving fiscal citizenship, even in highly developed countries, is not an easy thing.

Although taxation imposes certain rules and procedures, it offers a choice of several options. This option can be exploited by taxpayers to the purposes of different periods. But the future of any modern state is inconceivable without a tax system performance through efficiency and affordability of the taxpayers. Present situation of prosperity of a modern state history is dependent on their tax system, the way it was designed and worked.

Tax effects arising from the fact that any taxpayer, natural or legal person reacts differently to a new tax practice, their inclination is to minimize the tax burden. Attitude towards the tax payer is the result of various reactions determined by: fiscal rationality, quality information, nature of tax, fiscal stability, can be accepted or, conversely, provoking hostility, even refusing payment. Then taxpayers identifies a number of ways that circumvent the "legal" tax provisions, grounds concerning legislation shortages. Thus, taxpayers remain strictly within their rights and the rule shall be made only through a well-studied law, clear and precise.

ACKNOWLEDGMENTS "This article is a result of the project “Creşterea calităţii şi a competitivităţii cercetării doctorale prin acordarea de burse". This project is co-funded by the European Social Fund through The Sectorial Operational Programme for Human Resources Development , coordinated by the West University of Timisoara in partnership with the University of Craiova and Fraunhofer Institute for Integrated Systems and Device Technology - Fraunhofer IISB."