One billion lei were collected in the state budget in 2006 from the wage income tax. According to a report of the State Fiscal Authority, the wage income tax had the highest share in the total volume of income tax revenues in 2006. The income taxes from the entrepreneur activity constituted MDL 829 mln in the analysed period, and the taxes paid by individuals, including on the basis of income statements – MDL 35 mln. About MDL 1.127 bln were levied from individuals in 2006, and from entities – about MDL 1.079 bln. Compared with 2005, these indexes constituted MDL 865 mln and respectively MDL 801 mln, and in 2002 – MDL 465 mln and 427 mln. The provisions on the income tax are regulated by the Fiscal Code, Law on the implementation of Title I and II, which entered into force on January 1, 1998, as well as the legislative and normative acts regulating the income tax. Starting January 1, the tax for individuals, including households (farms) and individual entrepreneurs dropped and constitute 7% from the annual taxable income, which does not exceed the sum of MDL 16.2 thousand, compared with 8% paid in 2006. At the same time, from the annul taxable income that exceeds the sum of MDL 16.2 thousand and does not exceed the sum of MDL 21 thousand, the tax constitute 10% in 2007, compared with 13% in 2006. The share of 20% of the annual taxable income which exceeds MDL 21 thousand was kept for 2007. The income tax of 15% paid by entities was kept in 2007.