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Simon János401 -- 415

The current article is the second part of a wider project, which aims to offer a systematic overview of the finance and accounting regulations in Romania pertinent to the churches, as well as of the church’s internal regulations regarding financial and accounting obligations and customs, and some accounting principles. In this part we focus on cash management, banking and budget. This paper is written primarily for Reformed ministers, students preparing for ministry, as well as church auditors working in church bookkeeping, accounting and finances.

Református Szemle 113.4 (2020)Research articlePractical theology
Simon János667 -- 680

In the article below, I offer a systematic overview of the financial and accounting regulations in Romania, of the church’s internal regulations regarding financial and accounting obligations and customs, as well as some of the accounting principles. This article addresses primarily reformed pastors, church auditors and office managers who work with church bookkeeping, accounting and finances, but it can also be used by students, who inevitably need to become familiar with the rules of bookkeeping and financial management.

Református Szemle 112.6 (2019)Research articleOther
Simon János86 -- 96

Living in an era where major corporations are being found guilty of illegal accounting practices, churches have to pay more attention to tax-related issues. Paying taxes is not an option but a responsibility. Nonetheless due to the many interpretations of the Tax Code, there are cases when officials intentionally or unintentionally abuse it. The constructive role of the churches in Romanian society is recognised by the lawgiver by offering tax relief or recognising tax-free activities. In this article we aim to clarify tax regulations for the churches and to present possible cases for tax relief and tax-free activities in the Romanian context, discussing all tax types relevant for the church, like Real Estate Taxes, Value Added Taxes, sponsoring-related profit tax deductions, etc.

Református Szemle 108.1 (2015)Research articleOther