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Resume Establishment and development of NGOs in the 90's of the 20th century meant the development of the civic associations as an integral part of the nonprofit sector. Civic associations are associations of citizens to use common activities and interests. These activities can be sport, culture (theater), leisure time activities (Sudoku game) or any other leisure activity. The aim of my work hasn't been focusing on the appearance and disappearance of civic associations, but my job was to describe the basic tax obligations. Tax obligations of civic associations are derived depending on what specific activities the association is engaged. Regardless, civic associations are always tax payers of tax on corporate income (income tax of legal person). This obligation arises from the registration of civic associations on the Ministry of Interior and from any operation. The tax applies to entities based in the Czech Republic. Incomes are taxed from the resources of the Czech Republic and abroad. For sources from abroad is necessary to follow the tax laws and tax liability abroad. Foreign incomes are affected by agreements for the avoidance of double taxation. Not all income is subject to income tax of legal person, if it is labeled as income, may be exempt from the law. These incomes can be divided into income...

Since 1st January 2014, association law has been entirely governed by Act No. 89/2012 Coll., Civil Code. It is the first time in history that certain bodies of associations are regulated by law in the Czech legal system. The aim of this theses called "The bodies of association in the Czech law" is to provide critical theoretical analysis of contemporary Czech law regarding the bodies of association. The thesis also focuses on potential practical problems which may arise, including, for example, register of association. The work is divided into eight chapters. The first is dedicated to theoretical approaches of legal persons and provides an answer to the question which theoretical approach influenced Czech lawmakers most. Second chapter deals with the concept of freedom of association and autonomy of associations. This serves to put the main topic into broader constructional context. Third chapter contains brief history of association and analyses conceptual elements of association as well as its establishment. Starting with the fourth chapter, each following chapter is dedicated to particular bodies of association. First of all, the definition of body of association and division between mandatory and optional bodies of associated are provided (the fourth chapter). Then the fifth chapter describes...

Made available in DSpace on 2016-04-25T18:40:44Z (GMT). No. of bitstreams: 1 Valter da Silva.pdf: 1304368 bytes, checksum: f46419e89e3e812e5ba1f02df33d5b5f (MD5) Previous issue date: 2010-05-26 / Due to major scandals occurred in the financial market, mainly in America, the credibility of companies have become decisive to the operation of the stock market and every economic system worldwide. At the time of the scandals, the fragility of internal controls as well as the improper disclosure of information related to their financial reports became appallingly apparent. That led to the establishment of regulatory measures for corporate practices in order to obtain transparency regarding information disclosed to the public. The Sarbanes-Oxley Law is among those regulations. This Law, also known in business circles as SOX Law, is aimed to offer protection to investors against possible financial and accounting frauds. It affects especially open capital corporations that trade on the American stock exchange. That was one of the reasons for the research, that is to say, the fragility of the existing laws in Brazil and in the United States. Thus, the general objective of this study is to identify and analyze if the Sarbanes-Oxley Law improves internal controls of companies when compared to the Joint Stock Association Law, to the Brazilian Civil Code (6.404/76 up to date until 11.941/09 Law and 10.406/02) and to the Directions on Corporate Management of the Federal Securities Commission (CVM Brazil). When defining the initial methodology for this study, a decision to compose a review of the literature based on bibliographical findings and published articles, electronic media, thesis and dissertations, as well as documental analysis of the Laws was made aiming to theoretically support the research. In the second part of the methodology, a study was accomplished through a research about the perception of professionals in accounting and controlling areas, as to the improvement of internal controls in relation to the SARBANES-OXLEY Law. A questionnaire was prepared and submitted to some professionals from a company belonging to a multinational group in the automotive segment established in Brazil. That group was chosen because it has stocks traded at the Securities and Exchange Commission (SEC), thus it has to comply with the requirements of the SOX Law and Law 6.404/76 up to date until 11.941/09 Law, as well as with other laws required in Brazil. Survey and Escala Likert were the used methods. After gathering data from the questionnaires, they were systematized and analyzed in order to get to the results. Such results presented in this dissertation were found surprisingly positive. It was found that many Brazilian open capital corporations are already getting adapted to the good practices of Corporate Management established by CVM, and they are making use of standards of conduct well above those required by the referred law. Many requirements of the SOX Law are already active in Brazil, which leads to the conclusion that there are few changes to be made in order to promote the adaptation of the Law to the Brazilian scenery / Devido aos grandes escândalos ocorridos no mercado financeiro, principalmente, no mercado americano, a credibilidade das empresas passou a ser decisiva para o funcionamento do mercado de capitais e de todo sistema econômico mundial. Descobriu-se à época dos escândalos o quão frágeis se mostraram os controles internos, bem como a má divulgação de informações relacionadas aos seus relatórios financeiros. Com isso foram necessárias providências regulamentadoras das práticas corporativas para se obter transparência nas informações disponibilizadas, sendo uma dessas regulamentações a Lei SARBANES-OXLEY. Esta Lei, também conhecida em Negócios, como Lei SOX, tem como meta oferecer proteção aos investidores de possíveis fraudes financeiras e contábeis. Atinge, especialmente, as empresas de capital aberto e que possuem ações nas bolsas de valores americanas. Esta foi uma das motivações de pesquisa, ou seja, a fragilidade das Leis, existentes no Brasil e Estados Unidos. Assim, o objetivo geral deste estudo é identificar e analisar se a Lei SARBANES-OXLEY aperfeiçoa os controles internos das companhias, quando comparada à Lei das Sociedades Anônimas, ao Código Civil Brasileiro (6.404/76 atualizada até a Lei 11.941/2009 e 10.406/02) e às instruções sobre Governança Corporativa da Comissão de Valores Mobiliários (CVM). Na definição da metodologia inicial para este estudo optou-se por compor a revisão da literatura com levantamentos bibliográficos, em artigos, em meio eletrônico, em teses e dissertações, bem como análise documental das Leis buscando embasar teoricamente a pesquisa. Na segunda parte da metodologia é realizado um Estudo com a realização de uma pesquisa sobre a percepção dos profissionais das áreas de contabilidade e controladoria, sobre o aperfeiçoamento dos controles internos à luz da Lei SARBANES-OXLEY. Para tanto houve a elaboração de um questionário aplicado aos profissionais de uma empresa pertencente a um grupo multinacional do segmento automotivo instalado no Brasil. A escolha desse grupo se deu pelo fato deste possuir ações negociadas na Securities and Exchange Commission (SEC), se enquadrando, desse modo, às exigências da Lei SOX e Lei 6.404/76 atualizada até a lei 11.941/09, bem como às demais leis exigidas no Brasil. Os métodos utilizados foram o Survey e a Escala Likert. Após a coleta de dados dos questionários, estes foram sistematizados e analisados para se chegar aos resultados. Tais resultados apresentados nesta dissertação são, de certa forma, surpreendentes, porque descobriu-se que muitas empresas brasileiras de capital aberto já estão se adequando às boas práticas da Governança Corporativa determinadas pela CVM e, fazendo uso de padrões de conduta superiores aos exigidos pela referida lei. Disso decorre que muitas das exigências da Lei Sox já estão em vigor no Brasil, o que conduz à conclusão que são poucas as mudanças a serem feitas para promover a adequação da Lei ao cenário brasileiro

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