Tax policy is an important tool in the process of stimulating economic development, and the analysis of the impact on the macroeconomic indicators is constantly in the attention of specialists. The present paper aims at identifying the factors that have a positive influence on economic development for the case of Romania, with a model showing the influences of tax variables such as current taxes on income, wealth, etc. and taxes on production and imports, GDP per capita being a proxy for economic development, for the period 1995-2014. In this paper, the importance of hypotheses checking for a regression model is underlined
