Název:	Accounting and tax specifics of selected ecclesiastical institution
Autoři:	Černá, Marie Hejduková, Pavlína Krešová, Jozefína
Citace zdrojového dokumentu:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2018, roč. 8, č. 3, s. 82-90.
Datum vydání:	2018
Nakladatel:	Západočeská univerzita v Plzni
Typ dokumentu:	článek article
URI:	http://hdl.handle.net/11025/31045 https://drive.google.com/drive/folders/1EdIrV9uxzuGcivA4HJaZ-5IngUly08nn
ISSN:	1805-0603
Klíčová slova:	účetnictví;církevní instituce;nezisková organizace;nevládní organizace;daně
Klíčová slova v dalším jazyce:	accounting;ecclesiastical institution;nonprofit organization;non-governmental organization;taxes
Abstrakt v dalším jazyce:	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.
Práva:	© Západočeská univerzita v Plzni
Vyskytuje se v kolekcích:	Články / Articles (KFU) Číslo 3 (2018) Číslo 3 (2018)

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