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Fiscal pressure is often considered a barometer for the impact and level of taxation experienced by individual taxpayers and businesses. In Romania, the study of the tax burden has been and will remain a highly debated topic in a national as well as European context. Thus, in this article, we conducted a descriptive statistical analysis of the evolution of the tax burden in Romania, and showcased the research results in different graphically expressive ways (maps, tables, graphs), all presented from a dual perspective. On the one hand, we followed the impact of taxation on households, and on the other hand, in a broader approach, we highlighted the tax burden reflected at the county and regional level

The convergence of taxation systems among the member states of the European Union has long been a major issue of debate. As the union continues to expand its borders, the convergence of the tax mix and of the fiscal pressure seemed to have been pushed aside in favor of other more pressing matters. However, with the recent signing of the Treaty for a Fiscal Stability Pact by 25 of the member states the question of fiscal convergence is once again in the limelight. In the current study, with the help of cluster analysis techniques, we will focus on finding and describing tax convergence tendencies in the European Union. We will not only show that taxation convergence tendencies exist among the member states, but we will also describe fiscal convergence groups and show their evolution from 1965 up until the present.