Provocări în contabilizarea remunerațiilor în proiectele internaționale: contracte de muncă vs. Contracte de consultanță în Republica Moldova

Abstract

In the context of the increasing internaționalization of economic activities and the expansion of externally funded projects în the Republic of Moldova, accounting for remunerațion has become a domain of heightened complexity. The choice between an employment contract and a consultancy (service-provision) contract entails significant differences from legal, fiscal, and accounting perspectives. Drawing on an analysis of the național regulatory framework - including the Labour Code, the Civil Code, and the Tax Code - as well as internațional standards (IAS 19, IPSAS 25) and donor requirements, the study identifies the specific features of accounting treatment under each contractual form, maps the principal informational and compliance risks, and examines the implications for internal control. The research demonstrates that the choice of contractual instrument significantly influences accounting recognition, tax treatment, and institutional conformity. Furthermore, the analysis highlights inherent tensions between național regulations and the requirements of internațional donors, as well as the risks associated with the alternative use of employment contracts and consultancy agreements, including misclassification risk, double-financing risk, and foreign-currency risk. CZU: 657.471.12+349.22(478); JEL: M41, M55