Year of Graduation
"Religious" budget revenues (comparative legal analysis)
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.