Implications of accounting and tax regulations in the activity of religious establishments
作者: Ionel Bostan, Carmen Costuleanu
刊名: European Journal of Science and Theology, 2010, Vol.6 (3)
来源数据库: Organizatia Academica de Ingineria Mediului si Dezvoltare Durabila/Ecozone
关键词: Religious establishmentsConscienceIndividual freedomsState-Church relationshipPublic accountingBudget subsidiesPatrimonyTaxes
原始语种摘要: The importance of religious communities in a nation’s social life justifies the state’s support of religious entities, including by granting them public funds or fiscal incentives. Thus, in Romania, since 1991, according to the Constitution, ratified international treaties, and numerous laws, public authorities respect and guarantee the fundamental right to freedom of thought, conscience, and religion of each person living within the national borders, and, at the same time, they finance religious establishments that are legally constituted. The system of fiscal incentives granted to these units exempts them from paying the profit tax on the income produced by the manufacturing and exploitation of specific products and on certain revenues derived from carrying out economic activities....
全文获取路径: PDF下载  OAIMDD/Ecozone 

  • accounting 会计
  • religious 宗教
  • regulations 规则
  • tax 
  • fiscal 财政的
  • economic 经济的
  • national 国家的
  • funds 经费
  • income 收入
  • finance 金融