Title: Accounting and tax specifics of selected ecclesiastical institution
Authors: Černá, Marie
Hejduková, Pavlína
Krešová, Jozefína
Citation: Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2018, roč. 8, č. 3, s. 82-90.
Issue Date: 2018
Publisher: Západočeská univerzita v Plzni
Document type: článek
URI: http://hdl.handle.net/11025/31045
ISSN: 1805-0603
Keywords: účetnictví;církevní instituce;nezisková organizace;nevládní organizace;daně
Keywords in different language: accounting;ecclesiastical institution;nonprofit organization;non-governmental organization;taxes
Abstract in different language: 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.
Rights: © Západočeská univerzita v Plzni
Appears in Collections:Články / Articles (KFU)
Číslo 3 (2018)
Číslo 3 (2018)

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