Aspecte juridice, fiscale și contabile pentru entitățile autohtone antrenate în învățământul dual

Abstract

In the context of perpetual transformations taking place in the university education of the Republic of Moldova, a specific form of studies is developing, in which the training of young specialists focuses on the formation of practical skills in the real environment, with a high degree of involvement in this process of representatives of the business environment. This is influenced by the fact that economic agents are in a continuous search for well-trained human resources, who are able to connect to the production process in close terms and provide services at a high level. In this context, this article addresses and analyses the essence of dual education and the implications/perspective of strengthening higher education to meet the needs of the sectoral labour market. In addition, it provides legal, fiscal and accounting issues for domestic entities engaged in dual education. CZU: [34+336.22+657]:378.14(478); JEL: M40; DOI: https://doi.org/10.53486/isca2024.42