The main advantages of fiscal paradises result from the fact that: some countries do not demand any income tax, on capital plus values, on wealth; other countries have established a tax demand on the related incomes of a territorial base: if the benefits do not have their source on the territory of the respective state, there is no income; other countries still have low taxing rates; certain countries offer specific advantages for specifi c types of companies. The fiscal policy in Romania has been revised repeatedly, having a sinuous and unsteady character and, because of the created uncertainties (the high number of exceptions and exemptions) it has been less propitious for the business environment and although, ironically, a lot of the operated changes and the granted exempts were supposed to have been destined to the stimulation of businesses.