The fiscal measure of increasing the tax rate from 1 January 2024, from a level of 16%, to a level of 70%, for those incomes whose source cannot be identified, with the stated aim of combating and discouraging tax evasion, could present serious criticism of unconstitutionality, being perceived as an indirect way of confiscating private property. Does this drastic increase in the tax rate represent a legitimate solution for increasing the revenues of the state budget, respectively for combating tax evasion? Some answers, in the article written by Alexandru Laurențiu Mihai – Junior Lawyer.