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Finance and Credit
 

The taxation of the religious organizations in system of national financial relations

Vol. 17, Iss. 23, JUNE 2011

Available online: 14 June 2011

Subject Heading: Tax policy

JEL Classification: 

Nikishina E.A. associate professor, the senior accountant, The Holy Trinity-St. Sergius Lavra
korolevaolga_06@mail.ru

Oparina S.I. associate professor of chair «Accounting», Moscow City University of Management of Moscow’s Government
svetlana_oparina@mail.ru

In article various aspects of the taxation of the religious organizations of Russian Orthodox Church are analyzed, and is shown that financial mutual relations of church and the states existing now, have the settled form. However the effective standards of the Russian legislation regulating these mutual relations, not only don't reflect modern level of their development, but also are in the conflict to norms of the initial right.

Keywords: finance, the taxation, the religious organizations, religious activity

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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