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The article highlights the importance of the fight against tax evasion; it has reached an alarming level in Romania, thus affecting the competitive environment. Most of the consumer goods are to be produced or reproduced, which involves a series of costs: using energy, the human resource for the work provided, etc. Therefore the producers of these goods are to regularly obtain the means which allow them to produce the goods. This is where two fundamental mechanisms become relevant: commercial payments and taxes. People pay in both cases, but there two different situations. The commercial payment is done by the buyer, namely the person purchasing a product or a service for which one pays a price. In this case, producers can manage their business based on self-financing, which means they can cover at least the production costs from selling the goods produced; thus the continuation and development of  their activity is motivated.  The sales volume defines the dimensions of their activity. If there are producers among them who do not pay the taxes established by the state, and that amount is not paid to the budget and is used to finance the business, it represents an unequal and unfair encounter with the honest producers.  We shall present ways which can contribute to the diminishing of tax evasion in Romania.