CHARACTERISTICS AND PECULIARITIES FOR THE THIRD SECTOR ENTITIES

Authors

  • Simone Bernardes Voese Universidade Federal do Paraná
  • Roseli Maria Reptczuk Universidade Federal do Paraná

Keywords:

Third sector, Peculiarities, Taxation of entities

Abstract

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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Author Biographies

Simone Bernardes Voese, Universidade Federal do Paraná

Possui graduação em Ciencias Contabeis pela Universidade do Vale do Itajaí (1996), mestrado em Engenharia de Produção pela Universidade Federal de Santa Catarina (1999) e doutorado em Engenharia de Produção pela Universidade Federal de Santa Catarina (2006). Atualmente é professora adjunta da Universidade Federal do Paraná lotada junto ao Departamento de Contabilidade e professora e pesquisadora e Vice-coordenadora no PPG Mestrado em Contabilidade da Universidade Federal do Paraná, atuando principalmente na área de contabilidade gerencial.

Roseli Maria Reptczuk, Universidade Federal do Paraná

Especialista em Contabilidade e Finanças pela Universidade Federal do Paraná

Published

2011-02-21

How to Cite

VOESE, Simone Bernardes; REPTCZUK, Roseli Maria. CHARACTERISTICS AND PECULIARITIES FOR THE THIRD SECTOR ENTITIES. ConTexto - Contabilidade em Texto, Porto Alegre, v. 11, n. 19, p. 31–42, 2011. Disponível em: https://seer.ufrgs.br/index.php/ConTexto/article/view/16314. Acesso em: 13 aug. 2026.

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