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The structure and functioning of the tax system bears the imprint of fiscal policy promoted by the state in a certain period of time. The tax systems of the world countries can be classified into two patterns: antagonist and synergistic. The aim of the paper was to examine the behavioural coordinates of tax subjects in Romania having as a starting point the tensions between taxpayers on the one hand, and the tax system, on the other hand. The study reveals that while in Romania the tax elements pressed and are pressing overwhelmingly on taxpayers, their behaviour was shaped and folded on a negative pattern. This type of behaviour associated with the conduct of tax authority set on the distrust and anti-tax fraud virulent strategies generated a fiscal climate strained, antagonist.