Financing of Church Activities
Keywords:
Church tax, Tax incentives/relief, Economics of religion, Tax expendituresAbstract
The typology of "church-state" relationships is expressed in two basic approaches to religious activities: at the first, a given church / confession, religion is legally proclaimed by the state as sole or domineering, and the religion concerned is recognized as official. In this case, the official church is a monopolist in the religious services market; with the second approach, the state admits multi-contingency, ie. diversity of religions in society without official support of any of them, which can be perceived not as perfect competition but as monopolistic competition. This largely reflects on the ways in which the activities of religious institutions are financed through the so-called church tax (European practice) or the granting of tax incentives / reliefs (US practice), which is analyzed in this report.References
RA Musgrave (1984). Pathway to tax reform. Harvard Law Review, 98(2), 335-337. URL: https://www.jstor.org/stable/1340838
SS Surrey (1973). Pathways to tax reform: the concept of tax expenditures. Harvard University Press. URL: https://www.degruyterbrill.com/document/doi/10.4159/harvard.9780674436503.c2/html
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2020-03-06
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Copyright (c) 2019 Petkan Iliev (Author)
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How to Cite
Iliev, P. (2020). Financing of Church Activities. Research Papers, 5, 131-142. https://bjiep.e-dnrs.org/index.php/rp/article/view/5417
