• A
  • A
  • A
  • ABC
  • ABC
  • ABC
  • А
  • А
  • А
  • А
  • А
Regular version of the site

Student
Title
Supervisor
Faculty
Educational Programme
Final Grade
Year of Graduation
Ramin Orudzhaliev
"Religious" budget revenues (comparative legal analysis)
Jurisprudence
(Bachelor’s programme)
2016
This Graduation Thesis deals with some issues of financial law and religion. The author introduces new concept of «religious» budget revenues. «Religious» budget revenues are public revenues that appear in interaction between state, religious institutions and religious rules. This type of public revenues do not exist without religious rules and institutions, and can be determined through the sources of those revenues: revenues from secularization and revenues from religious payments. Secularization means a type of nationalization, process of transforming church assets (assets of religious institutions) into public assets. Revenues from religious payments include revenues from church taxes, revenues from religious taxes and other payments. The author makes brief comparison between church taxes and religious Muslim taxes. In addition, the ideological aspect of «religious» revenues is studied. The work suggests that majority of types of «religious» revenues correlates with budget spending and expenditures. Some types of «religious» revenues can be classified as extraordinary revenues, other types can be viewed as revenues from unacceptable sources.

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses