The study is focused on the attitudes of Romanian peoples towards the taxes and fees and on the factors that determine these attitudes. Even if at the declarative level the people attitudes towards taxes are favorable, the general representation is that the majority do not obey to the fiscal legislation. The level of support for taxes is strongly decreasing in the last ten years due to the increasing of the taxes visibility and of the economic difficulties encountered by the population. The support for taxes is influenced by some factors linked with the own interest -like education, age and satisfaction for the personal situation, and by some factors linked with the ideological orientation - as the support for maximal state and the support for higher social spending.
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