Transparency of Institutions such as Public Benefit Legal and Accounting Entities in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F17%3A10236335" target="_blank" >RIV/61989100:27510/17:10236335 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Transparency of Institutions such as Public Benefit Legal and Accounting Entities in the Czech Republic

Original language description

The present paper deals with the global transparency issue of NGO sector in relation to institutions in the Czech Republic. The Civil Code, which entered into force in 2014, introduced the term of public benefit and public benefit corporation in the Czech legislation. It also defined a new legal form of NGOs - institutions that are together with public benefit corporations suitable for the provision of welfare services. The content of this paper includes a characterization of the institutions under the Civil Code and the definition of their duties in relation to the disclosure of mandatory information required by the legislation. For the purposes of this paper, a database of 50 institutions which were newly formed in 2014 or transformed from other legal forms was created. Based on the analysis of the database, this papers aims to evaluate the degree of transparency of the institutions towards the public from the point of disclosing information about the organization&apos;s mission, access to current data on organization and organizational documents (founding legal proceedings, statute), providing information about its economic state and other donors on their website. According to the Civil Code and the law on public registers of natural and legal persons, the institutions have an obligation to file some of the above mentioned documents in the collection of documents of the public register; the non-fulfillment of this obligation can be sanctioned.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50205 - Accounting

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2017

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

Current Trends in Public Sector Research : Proceedings of the 21th International Conference : January 19-20, 2017, Šlapanice, Česko

ISBN

978-80-210-8448-3

ISSN

2336-1239

e-ISSN

neuvedeno

Number of pages

8

Pages from-to

130-137

Publisher name

Masaryk University

Place of publication

Brno

Event location

Šlapanice

Event date

Jan 19, 2017

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

000402427100016