COMPARATIVE ANALYSIS OF THE UNEMPLOYMENT BETWEEN ROMANIA AND MOLDOVA

Abstract

Recently, the social security literature noted a major change towards the legal aspects in this field, lowering the importance of the expense and tax issues pursued by economists in their activities. Without minimizing the consistent and continuous importance of the legal foundations of the social security policy implementation, it is necessary that not only the media and the governmental authority websites to disclose information in the social insurance field, but the role of specialists, researchers and academics in finance, tax and even accounting have the role to interpret and give relevant solutions to these issues. Therefore, in this paper, we present in detail the comparative aspects of how the social security segment is organized, mainly the unemployment insurance in both Romania and Moldova by highlighting the financial differences and similarities of these systems.

Keywords

• unemployment
• social insurance
• financial statements
• unemployment allowance