The study aims at present general aspects of Romanian taxation, income tax, tax heavens and tax systems. Starting from the assertion that "the fiscal policy is a response and attitude of the state towards the financial resources of a country and is often influenced or even determined by ideological confrontation, political interests, or elective reasons", I've tried to highlight the essentials elements and controversies created around it. The study analyses also, offshore companies, a term designates those administrative-territorial units, which provide very favourable conditions for capital development and operation of offshore companies.Offshore companies are not subject to any customs controls. They may receive funds either in cash or otherwise, in any currency and may also make payments to any person in any country, or make withdrawals of funds without any explanation or documentation required by the bank. During the study, i've present the types of offshore companies. For many countries, the incomes from offshore activities are the revenue budget, so strengthening the reputation of the offshore centre is a matter of survival.