Accounting and taxt specifics of selected eclcesiastical institution
Conducted article deals with the issue of ecclesiastical institutions. Authors are focused specifically on accounting and tax treatment of such institutions that differ in many areas from corporate practices. The article describes current position of ecclesiastical institutions in the national econo...
| Main Authors: | , , |
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| Format: | Article |
| Language: | ces |
| Published: |
Vydavatelství ZČU v Plzni
2018-11-01
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| Series: | Trendy v podnikání |
| Subjects: | |
| Online Access: | https://drive.google.com/file/d/1vTEcc-xu5Ye5fZXFTTYG6vVpNaMAfiCr/view |
| _version_ | 1797763358294802432 |
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| author | Marie Černá Pavlína Hejduková Jozefína Krešová |
| author_facet | Marie Černá Pavlína Hejduková Jozefína Krešová |
| author_sort | Marie Černá |
| collection | DOAJ |
| description | Conducted article deals with the issue of ecclesiastical institutions. Authors are focused specifically on accounting and tax treatment of such institutions that differ in many areas from corporate practices. The article describes current position of ecclesiastical institutions in the national economy and legislative framework related to providing activities as the religious legal person. Then the accounting and tax aspects of these entities are explained in relation to the article objective. The main objective of conducted article is to identify the weak points in two mentioned areas using the example of selected ecclesiastical institution (parish) and recommend changes leading to more efficiency in activities currently provided by the organization in the accounting and tax area. Authors used methods of literary research, qualitative research (semistructured interviews) and deep analysis of internal financial documents of analyzed organization to be able to identify weak points, asses their threatment and propose final solution that will be further implemented and used by the parish. |
| first_indexed | 2024-03-12T19:40:29Z |
| format | Article |
| id | doaj.art-8c0d6dac72374c0fa6ff9f409d43bc2c |
| institution | Directory Open Access Journal |
| issn | 1805-0603 |
| language | ces |
| last_indexed | 2024-03-12T19:40:29Z |
| publishDate | 2018-11-01 |
| publisher | Vydavatelství ZČU v Plzni |
| record_format | Article |
| series | Trendy v podnikání |
| spelling | doaj.art-8c0d6dac72374c0fa6ff9f409d43bc2c2023-08-02T03:51:47ZcesVydavatelství ZČU v PlzniTrendy v podnikání1805-06032018-11-01838290https://doi.org/10.24132/jbt.2018.8.3.82_90Accounting and taxt specifics of selected eclcesiastical institutionMarie ČernáPavlína Hejduková Jozefína KrešováConducted article deals with the issue of ecclesiastical institutions. Authors are focused specifically on accounting and tax treatment of such institutions that differ in many areas from corporate practices. The article describes current position of ecclesiastical institutions in the national economy and legislative framework related to providing activities as the religious legal person. Then the accounting and tax aspects of these entities are explained in relation to the article objective. The main objective of conducted article is to identify the weak points in two mentioned areas using the example of selected ecclesiastical institution (parish) and recommend changes leading to more efficiency in activities currently provided by the organization in the accounting and tax area. Authors used methods of literary research, qualitative research (semistructured interviews) and deep analysis of internal financial documents of analyzed organization to be able to identify weak points, asses their threatment and propose final solution that will be further implemented and used by the parish.https://drive.google.com/file/d/1vTEcc-xu5Ye5fZXFTTYG6vVpNaMAfiCr/viewAccountingEcclesiastical institutionNonprofit organizationNGOsTaxes |
| spellingShingle | Marie Černá Pavlína Hejduková Jozefína Krešová Accounting and taxt specifics of selected eclcesiastical institution Trendy v podnikání Accounting Ecclesiastical institution Nonprofit organization NGOs Taxes |
| title | Accounting and taxt specifics of selected eclcesiastical institution |
| title_full | Accounting and taxt specifics of selected eclcesiastical institution |
| title_fullStr | Accounting and taxt specifics of selected eclcesiastical institution |
| title_full_unstemmed | Accounting and taxt specifics of selected eclcesiastical institution |
| title_short | Accounting and taxt specifics of selected eclcesiastical institution |
| title_sort | accounting and taxt specifics of selected eclcesiastical institution |
| topic | Accounting Ecclesiastical institution Nonprofit organization NGOs Taxes |
| url | https://drive.google.com/file/d/1vTEcc-xu5Ye5fZXFTTYG6vVpNaMAfiCr/view |
| work_keys_str_mv | AT mariecerna accountingandtaxtspecificsofselectedeclcesiasticalinstitution AT pavlinahejdukova accountingandtaxtspecificsofselectedeclcesiasticalinstitution AT jozefinakresova accountingandtaxtspecificsofselectedeclcesiasticalinstitution |