Accounting and tax specifics of selected ecclesiastical institution
| dc.contributor.author | Černá, Marie | |
| dc.contributor.author | Hejduková, Pavlína | |
| dc.contributor.author | Krešová, Jozefína | |
| dc.date.accessioned | 2019-02-25T08:22:04Z | |
| dc.date.available | 2019-02-25T08:22:04Z | |
| dc.date.issued | 2018 | |
| dc.description.abstract-translated | 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. | en |
| dc.description.sponsorship | This work was supported by the SGS-2017-004 - Finance and Sustainable Development from the Perspective of Theory and Practice Project at the University of West Bohemia, Faculty of Economics. | en |
| dc.format | 9 s. | cs |
| dc.format.mimetype | application/pdf | |
| dc.identifier.citation | Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2018, roč. 8, č. 3, s. 82-90. | cs |
| dc.identifier.doi | https://doi.org/10.24132/jbt.2018.8.3.82_90 | |
| dc.identifier.issn | 1805-0603 | |
| dc.identifier.uri | http://hdl.handle.net/11025/31045 | |
| dc.identifier.uri | https://drive.google.com/drive/folders/1EdIrV9uxzuGcivA4HJaZ-5IngUly08nn | |
| dc.language.iso | en | en |
| dc.publisher | Západočeská univerzita v Plzni | cs |
| dc.relation.ispartofseries | Trendy v podnikání | cs |
| dc.rights | © Západočeská univerzita v Plzni | cs |
| dc.rights.access | openAccess | en |
| dc.subject | účetnictví | cs |
| dc.subject | církevní instituce | cs |
| dc.subject | nezisková organizace | cs |
| dc.subject | nevládní organizace | cs |
| dc.subject | daně | cs |
| dc.subject.translated | accounting | en |
| dc.subject.translated | ecclesiastical institution | en |
| dc.subject.translated | nonprofit organization | en |
| dc.subject.translated | non-governmental organization | en |
| dc.subject.translated | taxes | en |
| dc.title | Accounting and tax specifics of selected ecclesiastical institution | en |
| dc.type | článek | cs |
| dc.type | article | en |
| dc.type.status | Peer-reviewed | en |
| dc.type.version | publishedVersion | en |
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