摘要：Economic reality has shown that current enforcement techniques will produce the desired finalities, avoiding distortion under psychological decision of all members of society and reduce the current costs of tax administration. Therefore, taxation is the product of social factors, which determine, before any other factors widely and work closely on the social physiognomy, which causes various and numerous effects, that could be considered synthetic, two-way, as expressed sequence all taxpayers reactions taxes, such as tastes and scale transformation of values, the redistribution of costs, savings, debt and changing conditions of work and life, in general. The functioning of a democratic regime depends not only institutions which carry out the division of labor between the executive and legislature, but also of a number of formal rules and informal procedures through which political actors influence the operation of the system. The objective is to provide some empirical evidencies of relation between fiscal policy and electoral cicles. The main output consist in this thesis that some support could be found for this, in Roumania.
