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

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

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

Počet stran výsledku

8

Strana od-do

130-137

Název nakladatele

Masaryk University

Místo vydání

Brno

Místo konání akce

Šlapanice

Datum konání akce

19. 1. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000402427100016