The production cost is the synthetic indicator for the use of production factors in order to manufacture a product, for work execution purposes or service rendering. The costs are surveyed on a micro and macroeconomic level, bearing a considerable importance in managerial decision making. The...

The customs tariff for import is the main instrument for regulating the external commercial trade, according to the national economic benefits of the states. This practice in the international trade was ruled in Art. XI of the General Agreement for Tariffs and Trade (GATT) which also establishes...

Within the European Union the fishing and aquaculture sector over the past years faced major challenges for its future. Given that the aquaculture activity in Romania is not encouraged, similarly, through government subsidies or through tax incentives, entrepreneurs in this sector the sole...

Tax competition is particularly evident with regard to attracting foreign direct investment, portfolio investment to finance investment, higher skilled jobs, etc. Taxpayers may choose thus the tax for those residences that offer a combination of public goods and taxes that satisfy the highest...