One of the aims of this research is to determine the sustainability of the Romanian fiscal system on medium term, or the need of its consolidation, in order to meet the new demands imposed internationally. Fiscal sustainability appeared as an essential political issue all over Europe, during last few years, partially because the fiscal policies of many European countries were strongly affected by the global financial and economical crisis, and, at the same time, because of the high impact of demographic changes, especially aging of the population, on the long term fiscal costs. This paper summarizes the results of surveys based on the opinions of more than 350 legal entities from Romania and offers solutions and future directions. The 56 pages presented summarize more than 400 pages from my PhD thesis, a research conducted on 3 years basis.