All countries register a certain rate of gray economy, which prevents evenly filling the budget, and thus the functioning of the entire state apparatus. The results of the research showed that the Republic of Croatia is very low-ranked among regular tax-payers, which again indicates a high level of tax evasion. In order to avoid tax evasion and combat the gray economy the Republic of Croatia introduces fiscalization as a measure that will establish the control over the actual presentation of cash transactions in taxpayer's daily business operations, prevent tax evasion and in a fast and high-quality way supervise the proper calculation and payment of taxes. All taxpayers subject to fiscalization perform the fiscalization by adopting the internal act, displaying the prescribed label, adapting the receipt’s contents and respecting the proper receipt numbering. In addition, it is necessary to obtain the FINA certificate for electronic signature of the receipt elements and identification for electronic data exchange with the Tax Administration. Before starting the process of fiscalization the existing cash registers should be adapted or new electronic ones bought with a program that enables electronic signature of receipt elements and electronic data exchange with the Tax Administration. Fiscalization was introduced in three phases, on 1 January, 1 April and 1 July 2013, while the fiscalization subjects who are not included in its implementation are liable to fines for tax offence. By introducing fiscalization cheating and life at the expense of the honest and hardworking people should be avoided.