The paper is focused on the category of public finances , taxation , the description of the meaning , definition of their development and their role in business , goals , reasons for their collection , the basis on which it is made taxes Understanding, Definition and the Development of TaxTaxes are the main source of public revenue collection with which the state meets that public expenditures that are its competencies. The importance of taxation has always increased in their historical development. Taxes at the beginning of their appearance were as exceptional secondary entries for state, which are collected from a narrow group of people, which were collected from a narrow group of people, by which were meet the needs of state. While today are permanent entries, significant entries which are collected from natural persons (citizens) and legal entities, and which serve to finance large, numerous and diverse state costs. In the ancient state tax is explained as the giving of the submissive people to victorious people, and so the tax is identified with the submission. The tax is justified as the right of victorious people again submissive people. In early feudalism tax, initially was considered as gift later as aid, but it was with class character because has exacerbated more poor classes. In the capitalist system taxes experience a rapid development and are understood as regular income for the state. Different authors have given different definitions to the meaning of the tax, because taxes have changed depending on the existing conditions. Characteristics of TaxThe main features of the tax are: Taxes are derivative entriesUpon payment of the tax, the state realizes revenues, and for that amount of revenue, state decrease the wealth of individuals and legal entities. State by taxing business entities, he simultaneously reduces their economic power, in order to create economic force for himself and to secure its many financing costs.