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dc.contributor.authorČerná, Marie
dc.contributor.authorHejduková, Pavlína
dc.contributor.authorKrešová, Jozefína
dc.date.accessioned2019-02-25T08:22:04Z
dc.date.available2019-02-25T08:22:04Z
dc.date.issued2018
dc.identifier.citationTrendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2018, roč. 8, č. 3, s. 82-90.cs
dc.identifier.issn1805-0603
dc.identifier.urihttp://hdl.handle.net/11025/31045
dc.identifier.urihttps://drive.google.com/drive/folders/1EdIrV9uxzuGcivA4HJaZ-5IngUly08nn
dc.description.sponsorshipThis 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.format9 s.
dc.format.mimetypeapplication/pdf
dc.language.isoenen
dc.publisherZápadočeská univerzita v Plznics
dc.relation.ispartofseriesTrendy v podnikánícs
dc.rights© Západočeská univerzita v Plznics
dc.subjectúčetnictvícs
dc.subjectcírkevní institucecs
dc.subjectnezisková organizacecs
dc.subjectnevládní organizacecs
dc.subjectdaněcs
dc.titleAccounting and tax specifics of selected ecclesiastical institutionen
dc.typečlánekcs
dc.typearticleen
dc.rights.accessopenAccessen
dc.type.versionpublishedVersionen
dc.description.abstract-translatedConducted 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.subject.translatedaccountingen
dc.subject.translatedecclesiastical institutionen
dc.subject.translatednonprofit organizationen
dc.subject.translatednon-governmental organizationen
dc.subject.translatedtaxesen
dc.identifier.doihttps://doi.org/10.24132/jbt.2018.8.3.82_90
dc.type.statusPeer-revieweden
Appears in Collections:Články / Articles (KFU)
Číslo 3 (2018)
Číslo 3 (2018)

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