The importance of the subject rises firstly from the role held by taxpayers in the economic environment and the constant need of understanding their behaviour, as the compliance of taxpayers could be associated with the idea of fulfilling the role of the consumer-citizen within a state. By complying, the consumer-citizen contributes to the public budget by paying taxes and fees and, on the other hand, he uses public services (health, education, etc.), funded by these contributions precisely. Secondly, the Romanian specialty literature contains very little information about the behaviour of taxpayers and through this research the perspective on Romanian taxpayers may be improved.