Taxes and fees are one of the oldest and most important sources of recovery. Their appearance is tightly linked to the emergence statului.Se can say that since ancient times has been a need to gather resources necessary for life. With the evolution of man, the community emerged and the need to develop these resources. Thus, in addition outlined material, human, and financial information. Financial resources are needed to achieve public interest objectives. The emergence and development of market economy has led to public and private financial resources, financial resources together forming societăţii.Cu other words, taxes, fees, contributions are revenues of consolidated state budget used for public expenditure.