ABSTRACT
The paper aims to make an analysis of the taxation system for authorized persons in Romania in the current context. The last 5 years have seriously marked the entire economy because of the pandemic situation caused by COVID 19 and more now, because of the war in Ukraine and the energy crisis, a period in which small producers, traders and all the entrepreneurs of the liberal professions (especially those in tourism) tried to resist and maintain their businesses. The measures taken by them in the first part were to reduce their direct and then indirect expenses and to pay lower taxes to the state. In this paper we will focus on the taxation of individuals, and we will present the taxation system in the real system and the taxation at the income norm.