Just as one cannot do without a state, one cannot do without taxes. Taxes are the basic and oldest source of revenue from which the state, as well as local self-government units, finance their needs, projects and functions. Due to this characteristic, no socio-political system renounces the collection of taxes. This, in turn, implies the importance and place of taxes in the structuring of financial policy and the financial system, not only at the state level but also at the level of local self-government units. Taxes, by their economic essence and determination, represent a very complex economic phenomenon, that is, an economic occurrence. In order to be fully studied and to understand their significance and role in overall economic life, they need to be observed from multiple aspects.