Taking account of the lack in revenues’ popularity that is permanent and general within the entire economy, it is legitimate and extremely important to identify the best way to set up revenues in order to reach maximum acceptance of payers.

Starting from the theory of “fiscal optimization”, the article aims at analyzing the degree to which European Union member states’ fiscal systems comply with the “optimization” from two perspectives: those of payers – by means of specific indices: fiscality rate, fiscal pressure, fiscality relative degree – and those of the authorities that have duties in the fiscality field – emphasizing the amount of fiscal charges in this respect.

fiscal optimization, fiscal revenues, fiscal pressure