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Accounting And Fiscal Aspects Regarding International Trade

Author

Listed:
  • Riana Iren RADU

    (Dunarea de Jos University of Galati, Romania)

  • Violeta ISAI

    (Dunarea de Jos University of Galati, Romania)

  • Gabriela MILICA

    (Dunarea de Jos University of Galati, Romania)

Abstract

Although subject to short term fluctuations as a result of the business cycle, the value of trade has continued to grow, reflecting the increased significance of trade and globalization. This paper focuses on the importance of accounting harmonisation on international trade showing the fiscal framework regarding trade in Romania. The study also presents the situation of exports and imports in our country in the last years, showing that the volume of goods and services trades is raising, leading also at the entire economy to grow.

Suggested Citation

  • Riana Iren RADU & Violeta ISAI & Gabriela MILICA, 2014. "Accounting And Fiscal Aspects Regarding International Trade," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 369-375.
    • Handle: RePEc:ddj:fserec:y:2014:p:369-375
    as

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    References listed on IDEAS

    as
    1. Lucia PALIU - POPA, 2012. "Development of the International Trade in Terms of Incoterms 2010 Rules," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 99-106.
    2. Roberto Bergami, 2012. "Incoterms 2010: The Newest Revision of Delivery Terms," Acta Universitatis Bohemiae Meridionales, University of South Bohemia in Ceske Budejovice, vol. 15(2), pages 33-40.
    3. Raymond Vernon, 1966. "International Investment and International Trade in the Product Cycle," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 80(2), pages 190-207.
    Full references (including those not matched with items on IDEAS)

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