Právní, účetní a daňové aspekty církví a náboženských společností

Abstract

The aim of this thesis is the description of legal, accounting and tax aspects of churches and denominations. Practical application is focused on the Evangelical Church of Czech Brethren. This church has its own basic document in accord with the law, which determines the authorities as well as the organisation and structure of the church including the economic and other rules. While the salaries of the pastors have been paid by the state up to this time according to the law from the year 1949 the churches must rely on themselves in the future. In the account - part of this thesis expenses and profits and the balance sheet of a concrete parish of the Evangelical Church of Czech Brethren are analysed. As far as the tax aspect is concerned, the churches claim tax reliefs, which have a favourable impact on financing the main activity and further operating expenses.