CHARACTERISTICS AND PECULIARITIES FOR THE THIRD SECTOR ENTITIES

Detalhes bibliográficos
Autor(a) principal: Voese, Simone Bernardes
Data de Publicação: 2011
Outros Autores: Reptczuk, Roseli Maria
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/16314
Resumo: This research aims to demonstrate the characteristics and peculiarities of the third sector entities. To this was presented conceptual and legal elements necessary for the operation of these entities. Thus, it is considered this study as a tool to help entities to increase understanding of the elements necessary for developing its activities in order to maximize the collection of resources and hence of the people served at all levels of society. Methodologically this article is characterized as a qualitative research, literature and documents, which makes a survey of laws, decrees and applicable accounting standards, as well as research bibliographical source already treated. As a result, there are peculiarities between the types of entities, as well as titles and records needed. In addition, we presented the requirements to be provided at the Internal Revenue Service of Brazil, the Ministry of
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spelling CHARACTERISTICS AND PECULIARITIES FOR THE THIRD SECTOR ENTITIESCARACTERÍSTICAS E PECULIARIDADES DAS ENTIDADES DO TERCEIRO SETORThird sectorPeculiaritiesTaxation of entitiesTerceiro SetorPeculiaridadesTributação das entidadesThis research aims to demonstrate the characteristics and peculiarities of the third sector entities. To this was presented conceptual and legal elements necessary for the operation of these entities. Thus, it is considered this study as a tool to help entities to increase understanding of the elements necessary for developing its activities in order to maximize the collection of resources and hence of the people served at all levels of society. Methodologically this article is characterized as a qualitative research, literature and documents, which makes a survey of laws, decrees and applicable accounting standards, as well as research bibliographical source already treated. As a result, there are peculiarities between the types of entities, as well as titles and records needed. In addition, we presented the requirements to be provided at the Internal Revenue Service of Brazil, the Ministry ofEsta pesquisa tem por objetivo demonstrar as características e peculiaridades aplicáveis às entidades do terceiro setor. Para tal, foram apresentados elementos conceituais e legais necessários ao funcionamento dessas entidades. Desta forma, considera-se este estudo como um instrumento que contribua para que as entidades aumentem a compreensão de elementos necessários para o desenvolvimento de suas atividades, visando maximizar a arrecadação de recursos e, consequentemente, das pessoas atendidas nos diversos níveis da sociedade. Este artigo se caracteriza como uma pesquisa qualitativa, bibliográfica e documental, no qual se faz um levantamento das leis, decretos e normas contábeis aplicáveis, bem como a pesquisa em fonte bibliográfica já tratada. Como resultado, verificou-se as peculiaridades entre os tipos de entidades, bem como os títulos e registros necessários. Além disso, também foram apresentadas as obrigações a serem prestadas junto à Secretaria da Receita Federal do Brasil, ao Ministério do Trabalho e Emprego e as características referentes à imunidade e isenção tributária das entidades do terceiro setor.UFRGS2011-02-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/16314ConTexto - Contabilidade em Texto; v. 11 n. 19 (2011): 1º semestre 2011; 31-422175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/16314/pdfVoese, Simone BernardesReptczuk, Roseli Mariainfo:eu-repo/semantics/openAccess2013-10-15T16:25:14Zoai:seer.ufrgs.br:article/16314Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2013-10-15T16:25:14ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv CHARACTERISTICS AND PECULIARITIES FOR THE THIRD SECTOR ENTITIES
CARACTERÍSTICAS E PECULIARIDADES DAS ENTIDADES DO TERCEIRO SETOR
title CHARACTERISTICS AND PECULIARITIES FOR THE THIRD SECTOR ENTITIES
spellingShingle CHARACTERISTICS AND PECULIARITIES FOR THE THIRD SECTOR ENTITIES
Voese, Simone Bernardes
Third sector
Peculiarities
Taxation of entities
Terceiro Setor
Peculiaridades
Tributação das entidades
title_short CHARACTERISTICS AND PECULIARITIES FOR THE THIRD SECTOR ENTITIES
title_full CHARACTERISTICS AND PECULIARITIES FOR THE THIRD SECTOR ENTITIES
title_fullStr CHARACTERISTICS AND PECULIARITIES FOR THE THIRD SECTOR ENTITIES
title_full_unstemmed CHARACTERISTICS AND PECULIARITIES FOR THE THIRD SECTOR ENTITIES
title_sort CHARACTERISTICS AND PECULIARITIES FOR THE THIRD SECTOR ENTITIES
author Voese, Simone Bernardes
author_facet Voese, Simone Bernardes
Reptczuk, Roseli Maria
author_role author
author2 Reptczuk, Roseli Maria
author2_role author
dc.contributor.author.fl_str_mv Voese, Simone Bernardes
Reptczuk, Roseli Maria
dc.subject.por.fl_str_mv Third sector
Peculiarities
Taxation of entities
Terceiro Setor
Peculiaridades
Tributação das entidades
topic Third sector
Peculiarities
Taxation of entities
Terceiro Setor
Peculiaridades
Tributação das entidades
description This research aims to demonstrate the characteristics and peculiarities of the third sector entities. To this was presented conceptual and legal elements necessary for the operation of these entities. Thus, it is considered this study as a tool to help entities to increase understanding of the elements necessary for developing its activities in order to maximize the collection of resources and hence of the people served at all levels of society. Methodologically this article is characterized as a qualitative research, literature and documents, which makes a survey of laws, decrees and applicable accounting standards, as well as research bibliographical source already treated. As a result, there are peculiarities between the types of entities, as well as titles and records needed. In addition, we presented the requirements to be provided at the Internal Revenue Service of Brazil, the Ministry of
publishDate 2011
dc.date.none.fl_str_mv 2011-02-21
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
format article
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dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/16314
url https://seer.ufrgs.br/index.php/ConTexto/article/view/16314
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/16314/pdf
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dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 11 n. 19 (2011): 1º semestre 2011; 31-42
2175-8751
1676-6016
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institution UFRGS
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collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv fernanda.momo@ufrgs.br||contexto@ufrgs.br
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