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Finance and Credit
 

Financing and taxation of religious faiths in secular state

Vol. 19, Iss. 10, MARCH 2013

Available online: 19 March 2013

Subject Heading: Taxation

JEL Classification: 

Tchaikovskay L.A. Doctor of Economics, Professor, Department "Taxes", the Russian Economic University named after G.V.Plekhanov
Chaik4@yandex.ru

Oparina S.I. PhD in Economics, Associate Professor, Department "Public Finance, Accounting and Audit", the City University of Management under Moscow's Government
svetlana_oparina@mail.ru

The basic principles of relations with religious confessions are always reflected in the state's tax policy. The problem of creating effective harmonization of secular-religious relations, for the allocation of certain financial preferences separate religious denominations has recently become more and more important. Various models of financial and tax cooperation of the state and the religious organizations are analyzed. Some partial conclusions which are interest to research of compatibility of the principle of the secular state with financing and the taxation of religious faiths are drawn.

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

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

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