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Influence of the effluxion to social acces of the law about return of the church property
Kovalíčková, Veronika ; Oliva, Jiří (advisor) ; Hrib, Michal (referee)
This thesis deals with the development of public relations about process of church resti-tutions developed in the context of negotiations on possible ways property settlement. Discussions proceeded in different intensities and different partial results in the period from 1989 to the present. This thesis briefly deals with the historical development concer-ning church property and the property injustices and the definition of related concepts. Furthermore, thesis tries - with regard to social, cultural and demographic development - to chart the transformation of public opinion in relation to the final form of the property settlement law and the eventual shift in social view of its application in practice.
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The implementation of economic information system at the level of religious community
Kourová, Miroslava ; Zouhar, Tomáš (advisor) ; Ištvánfyová, Jana (referee)
The thesis deals with the definition of the position of churches and religious societies in the Czech Republic. It focuses on the Act of state property settlement with churches and religious communities and its impact on financing and financial management of these nonprofit organizations. The thesis outlines different options of bookkeeping for churches or religious societies, dedicates to the changes caused by the amendment of the Accounting Act and Decree no. 504/2002 Coll., the establishment of Decree no. 325/2015 Coll., which deals with the reintroduction of simple accounting. The paper specifies various tax benefits for nonprofit organizations respectively churches and religious communities and tax obligations related to the economic activity of nonprofit organizations. The thesis identifies revenues and expenses which generate organizational units of The Czechoslovak Hussite Church, how they are budgeted and who supervises them in the organizational structure. The thesis also describes the implementation of a new accounting and information system at the level of the Diocese of The Czechoslovak Hussite Church. This was caused by the acquisition of restituted property and accounting of restitution and received operating grants according to the requirements of government departments. The end of the paper deals with multi-source financing of The Czechoslovak Hussite Church.
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Analysis of the church restitutions in the Czech Republic and their effects on government budgets, church financing and and overall relations between state and churches.
Klepek, Cyril ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The goal of this thesis is to analyse church property restitutions and overall relations between state and churches in Czech. This issue is up to date not only from economic policy perspective. Church restitutions and its appropriateness is also the core topic in currently public discussion. For analytical part purposes are in theoretical part discussed several theories: theory of interest groups, rent-seeking, theoretical concept of church financing and basic theories from economics of religion. In analytical part is the core analysis of church restitutions and their consequences for government budgets itself. In this part is also analysis of property relations between state and churches from historical development to present-day situation. Than is discuss the Act No. 428/2012 Sb. It has been demonstrated many problematic aspects of this act like high non- transparency, inequality before the law and strong influence of interest groups. Financial analysis concluded that positive impact of the act will be not sooner than in 50- 60 years.
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Church Restitution
Kolečářová, Andrea ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
The aim of the bachelor thesis is to hold the current topic of the separation between churches and the state, that would come to the conclusion after the restitutions in the long viewpoint of its impact. The majority of the czech citizens expressed disagree with the solution of the problem after the approval of the Act about Property Settlement with Churches and Religious Communities. This study would defend an affirmative attitude to the shape of the property settlement between churches and the state with the aid of the appropriate literature and resources. The main reason to this attitude is its ability to resolve several years disputes between churches and the state. The solution of the situation has been repeatedly proposed from both parts, but it has never been legalized.
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