This article analyses the concept of tax system in terms of entrepreneurship promotion given the fact that more and more attention is recently paid to entrepreneurship and promotion of it precisely through the national tax system. This article seeks to prove that: tax system is one of the economic entities’ operating conditions enabling to promote or suppress entrepreneurship in the country; both self-employed persons and companies can be entrepreneurial entities; in any case, a state, in promoting or suppressing their entrepreneurship, thus, influences the national economy and its changes.