Taxes are inherent to the state’s existence, necessary to the organization of society and a tender spot in the state-citizen relationship. This article explores theoretical concepts of fiscal education and public administration and uses empirical data in order to discuss ways to bring the State’s and the citizens’ interests closer. The investigated subjects were entrepreneur-administrators. The conclusion reveals a lack of synchronism between what the citizen expects and is willing to pay and what the government offers and demands in terms taxes. The implementation of fiscal education programs allows the citizen to know and understand the state and its structure, the socioeconomic function of taxes, and the value of tax revenue, stimulating him to check how his taxes are put into use.
taxes; revenue; tax payer; fiscal education
