COMPARATIVE ANALISYS OF ROMANIAN AND EU LEGISLATIVE FRAMEWORK REGARDING EUROPEAN MOBILITY OF WORKERS

Through this research we aim to identify the main similarities and differences regarding the approaching of the international mobility of worker concept. The importance of this research derives from the fact that workers’ mobility is a concept that has taken a new meaning in the business globalization era. We often see employees which must provide various job or specific activities into different places than those from home area. These changes, most of the time, take place across borders, and has a major impact on the workers who have agreed to change their workplace and on the organization in terms of the cost of the mobility process. In this context, the paper brings into discussion a wide range of approaches from the perspective of academics and practitioners regarding the European mobility of workers concept, on one hand, and the triple (legal, accounting and especially fiscal) impact that may have an erroneous interpretation of this concept, on the other hand. The results of the research are useful to both practitioners and future research in this field because, after identifying the many interpretations of this concept, we hope, first of all, to clarify the essence of European mobility terminology.