Funding of the activities of religious organizations in Ukraine
Oleksandr Bilash
Uzhhorod National University , Ukrainehttps://orcid.org/0000-0002-1248-7798
Tetyana Karabin
Uzhhorod National University , Ukrainehttps://orcid.org/0000-0002-6538-5269
Abstract
This article is devoted to the legal regulations pertaining to funding the activities of religious organizations in Ukraine. First, the analyses concern the direct financing of religious organizations from public funds (funding from the state budget programs for the restoration of religious architectural monuments, as well as the educational subventions that can be directed to private institutions of secondary education founded by religious organizations). However, financing religious organizations is also possible from other public funds, particularly local self-government budgets. The so-called “indirect” funding of religious organizations takes the form of tax benefits, discounts on natural gas and electricity, as well as free transfer of property. The analyses concerning the self-funding of religious organizations are focused on voluntary donations made by faithful as well as the economic activity of enterprises founded by religious organizations. The considerations aim to facilitate the choice of possible directions and types of activity of religious organizations, taking the provisions of financial law into account.
Keywords:
religious organizations, financing of religious communities, religious architectural monuments, tax benefits, Ukraine, Ukrainian law on religionReferences
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Uzhhorod National University
Prof. Dr., Department of Administrative, Financial and Information Law, Faculty of Law, Uzhhorod National University, Kapitulna street 26, 88000 Uzhhorod, Ukraine
https://orcid.org/0000-0002-1248-7798Uzhhorod National University
Prof. Dr., Department of Administrative, Financial and Information Law, Faculty of Law, Uzhhorod National University, Kapitulna street 26, 88000 Uzhhorod, Ukraine
https://orcid.org/0000-0002-6538-5269License
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