The proposed analysis: tax policy and stability with a sample of 60 countries around the world during the period 2002 to 2008, helping to make distinctions between instability experienced politics but maintaining high taxation, and these states with political stability but with low taxation. The few variables used in the model and its reduction to a bidirectional relationship constitute one of its merits, compared to other models used in similar studies. The model also contains a simple explanation of a complex problem: measuring fiscal power and its relationship with political stability, and vice versa, to measure political stability based on taxation. The results of the model are not linear, but rather its variables: (Tax, PS, GE, FC and GDP) intervene in the system with relative weight. In any case, this shows that the one-to-one relationship between taxation and political stability depends on the institutional framework and the type of government. Political stability can be a good indicator of fiscal stability, although it is not the only key factor. It is possible to suggest, based on these results, that political and institutional stability determines the conditions for economic risk and civil war, party divisions and violent conflicts, so typical in countries characterized by instability. politics.Literature reviewPaul Collier and Anke Hoeffler (2009a), 2009b, 2004) have presented arguments to quantitatively assess the causes of political instability and civil wars. Its central hypothesis is that economic opportunities are the main causes of civil wars. Democracies established in dangerous conditions for the resumption of armed conflicts, as James Fearon and David Laitin (2003) also point out, in certain political cases...... middle On paper...for my part, the model suggests also that the tax reform process can often contain political instability. Previous research has shown that transitions to democracy often involve intermediate regimes (Collier, Pzevorski). This work has shown that various political instabilities, partial democracies with low or high income tax systems can occur. In the majority of unstable political regimes, low fiscal risk is evident. Taxation, as noted, may have indirect relationships with political instability in complex regimes. In any case, when institutions are subject to radical struggles between factions or political parties, the tax risks being ungodly in the eyes of taxpayers or the sensors are installed in revenue, ready to devour the budget. Then, the corrections made to the effects of budgetary policy are not always assertive on general public spending policies...