Abstract:

In the conditions of the development of economic-financial relations and the increase in the posting of workers at the level of the European Union, the synchronization of taxation with the accounting of the economic agents that post workers tends to the "development of an accounting methodology" through which to reduce as much as possible and even eliminate "distorted accounting  representations of reality and to express equity in the realization of financial-accounting reports". The main objective of the research carried out was to study the perception of economic entities in the field of construction and transport on the impact of accounting and taxation on the process of posting workers, as well as measuring the degree to which they consider that accounting policies influence this process, because mistakes occur as a result of the complexity of tax systems, and tax authorities should not automatically assume that any non-compliance is deliberate and fraudulent. A correct calculation involves clear fiscal rules", which is not happening, at the time of this research, in the field of human resource mobility in the European Union. An example of an approach that has a negative impact and where accounting is directly involved is the procedure for determining the remuneration of the posted worker. Current legislation specifies that this must be at the minimum wage in the host state, but the European Court of Justice jurisprudence lists the following elements as part of the posted worker's minimum wage:

- per diem, only if it does not represent actual expenses with the posting (transportation, accommodation and meals);

- allowance for daily travel, Provided that the duration of the daily commute from and to the workplace is more than one hour

- the first representing the thirteenth or fourteenth salary.