Kobzev A.V.Ulyanovsk State Pedagogical University named after I.N. Ulyanov, Ulyanovsk, Russian Federation alkobzev@yandex.ru
The article analyses the financial and economic activities of registered Muslim communities of the Ulyanovsk region in 1960-1980. The author analyzes the main sources of income and expenditure of religious communities, traces their dynamics and value for 30 years. The main items of expenditures in the Soviet times were cost of salary paid to mullah, members of mutavalliat, household expenses, utilities, maintenance of mosques and religious needs. The author considers legislative regulation of financial activity of Muslim communities in the Soviet Union. The author examines the basic forms and areas of State control, such as regular audit of financial statements of Muslim communities, statutory regulation of revenues and expenses. The State paid much attention to the need to increase expenditures of religious communities to finance various funds, such as peace fund, protection of cultural heritage fund, Department for International Relations in Moscow. The basis of the study was financial statements (annual, semi-annual and quarterly) of Muslim communities that survived in the fund of the Authorized Representative of the Council for Religious Affairs of the Ulyanovsk region. The author has analyzed more than 60 financial statements of Muslim communities for the period from early 1960s to late 1980s. The author has concluded that despite the anti-religious policy of the Soviet Union, the registered Muslim communities of the Ulyanovsk region managed to significantly strengthen their financial condition mainly owing to the support of the Tatar population in the form of donations. Such support provided Muslim communities with some autonomy and independence from the State control.
Keywords: Muslim community, Tatar Mahalla, donations, financial reports, religious societies, income, cost, Ulyanovsk region
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