Accounting and Tax Specifics of Selected Ecclesiastical Institution

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F18%3A43953851" target="_blank" >RIV/49777513:23510/18:43953851 - isvavai.cz</a>

Výsledek na webu

<a href="https://doi.org/10.24132/jbt.2018.8.3.82_90" target="_blank" >https://doi.org/10.24132/jbt.2018.8.3.82_90</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.24132/jbt.2018.8.3.82_90" target="_blank" >10.24132/jbt.2018.8.3.82_90</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Accounting and Tax Specifics of Selected Ecclesiastical Institution

Popis výsledku v původním 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.

Název v anglickém jazyce

Accounting and Tax Specifics of Selected Ecclesiastical Institution

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název periodika

Trendy v podnikání

ISSN

1805-0603

e-ISSN

—

Svazek periodika

8

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

9

Strana od-do

82-90

Kód UT WoS článku

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EID výsledku v databázi Scopus

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