The development of an economy is determined in a significant proportion by the tax system structure, by how it exercises its functions and ensures the collection of state resources. A high tax efficiency, due to the acceptability of tax provisions are the ideal conditions of any tax system. In this context, it is obvious that most tax systems have undergone significant changes under the impact of the action of a complex system of factors. Increased need for resources in various countries was

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... lected in attempts to identify the relationship that allows both the securing of the necessary funds and their economic and social development. The quantification of the fiscal pressure on the EU member states show a wide range of tax rates. This paper makes a comparative analysis of the degree of taxation in the EU member states.