The research is dedicated to analyze the methods of assessing and sizing budget revenue. The study will help to deepen the knowledge about fiscal policy, which can act in such a way as to protect or encourage certain economic branches. Fiscal policy is strongly interfering with sectoral policies (industry, agriculture, trade, etc.), monetary, social, and policy making strategies. The recommendations formulated by the author can be used by public institutions of the Republic of Moldova, which are responsible for ensuring the sustainable and harmonious development of our country.