Analysis of the accounting and tax obligations of non-profit entities with emphasis on the evangelical churches of Ciudad del Este as of 2021

Abstract

The following research work aimed to analyze the accounting and tax obligations of Non-Profit Entities with emphasis on the Evangelical Churches of Ciudad del Este in the year 2021. Given that in Ciudad del Este there are a large number of Evangelical Churches and that some do not have an administrative, financial and tax organization, the need to address this problem was seen. The results obtained have been the following: regarding the description of the level of knowledge, it was found that the vast majority of the leading Pastors of the Evangelical Churches who have participated in the study have very little knowledge about administrative and financial accounting. and the tax aspects
of their churches. In addition; The laws, regulations and regulations that deal with everything from the creation to the management of NPOs, therefore, religious entities, have been analyzed. Through this analysis, it was possible to have a holistic vision and at the same time develop a roadmap on the procedures that NPOs must carry out to obtain their corresponding authorization for their operation. Likewise, Software is proposed as an administrative, accounting and tax tool to be used by these entities. It concludes by highlighting the importance of having knowledge of the administrative, financial, accounting and tax aspects when one is a Pastor of a Church. In addition to having a technological tool that helps them organize.