IMPORT EXPORT OPERATIONS: ACCOUNTING AND TAX ASPECTS

Svetlana Mihaila (), Galina Badicu () and Iulian Dascalu ()
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Svetlana Mihaila: Academy of Economic Studies of Moldova
Galina Badicu: Academy of Economic Studies of Moldova
Iulian Dascalu: Stefan cel Mare University, Suceava, Romania

European Journal of Accounting, Finance & Business, 2022, vol. 10, issue 1, 1-10

Abstract: The reform in the accounting-fiscal field in the Republic of Moldova is influenced by the profound changes that are taking place in the economic sphere, under the inertia of the globalization process. In this article, we set out to examine the foreign trade situation in terms of import and export operations from an accounting and fiscal point of view. For providing the investigation, we used an approach based on observation method, document analysis and comparison of the provisions of regulations in the field of import-export operations, investigating from general to specific national legislation. For this, documentary research of the legislative and normative acts in force was carried out. The results of the research express a clear picture by highlighting the context in which foreign trade, in the current global context, plays a key role in creating and maintaining sustainable competitive advantages, but also generates some problematic issues in transactions accounting.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:10:y:2022:i:1:p:1-10

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