The Influence of Accounting and Tax Report in the Accounting Procedures Regarding the Posted Workers the Case of a Romanian Company from Construction Fields
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This article aims to highlight, through a critical analysis, the impact of the accounting - taxation relationship on the internal accounting procedures regarding posted workers. Highlighting the impact of the above-mentioned relationship starts from the analysis of financial-accounting indicators of a construction company and ends with the econometric analysis of the influence of the main indicators specific to posting (daily allowance, accommodation and transport) and preferences regarding the rule: fiscal or accounting.
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