One of the most frequently discussed issues in economics is how tax rates affect economic growth. A number of studies have examined the effects of taxes on economic growth, however none of them concluded that through the application of higher taxes, economic growth occurs, but on the contrary, they emphasized the negative effects of taxation on growth.

This paper is divided into two parts. The first part presents the theoretical studies on the impact of taxation on economic growth, while the second aims to test the influence of public revenues, especially distorsionary and nondistorsionary revenues, on growth in Romania. The second part contains a review of the evolution and structure of public revenues of Romanian economy and the econometric tests on the effects of these types of income on growth during 2006-2012, using multiple linear regression.