The aim of the fiscal policy is, in essence, to stimulate economic and social development, pursuing the achievement of the balance between tax policy and public expenditure policy, in line with the principles of sustainable growth. However, the extent to which fiscal policy may influence economic growth continues to attract the attention of scholars, mainly referring to the fact that government, through its actions in supporting the development, attracting investments, provision of public goods and services etc., may stimulate the growth on both short and long-run. The present paper envisages the identification of factors that have a positive influence on economic growth, in the case of Romania. The study presents a model which underlines influences of fiscal variables on economic growth. The variables used refer to distortionary and non-distortionary taxes, productive and unproductive expenditure, and GDP as the proxy for economic growth, for the 1991-2013 period. Another goal of this paper is to underline the importance of checking the assumptions for a regression model
