Publication details
CÍRKEVNÍ DANĚ A JEJICH ZAKOTVENÍ VE VYBRANÝCH PRÁVNÍCH ŘÁDECH
| Title in English | CHURCH TAXES AND THEIR INCLUSION IN SELECTED JURISDICTIONS |
|---|---|
| Authors | |
| Year of publication | 2016 |
| Type | Article in Proceedings |
| Conference | NOVÁ EURÓPA – VÝZVY A OČAKÁVANIA, Právo a náboženstvo |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Keywords | church; religion; tax; state; legislation; financing of churches |
| Description | This contribution deals with the taxes which are levied by Churches in selected countries. This institute appears across the Europe in countries which describe themselves as a secular state but also in the countries which operates on the basis of state religion. From the perspective of Czech Re - public, where levying of the taxes is possible only on the grounds of statutes which would allow such tax collection and there is no such law or statute which allows subjects different from the state to levy the taxes within the state territory, the view on the legislation of the states may be seen as very in- teresting in respect of the same democratic values and thoughts these differ- ent jurisdictions share, moreover some of them were inspirations for Czech (Czech-Slovak) jurisdiction, or were marked as exemplary, and in the same moment they are so different. The situation varies in the situation when the Church as a preferred religious communion je predestined to acquire finan - cial resources, both from state budget and from levying of the taxes for itself. The analysis of the legislation enables to look inside of the state-church rela- tion, with special focus on financing agenda, from another angle than it is common in Czech-Slovak environment. |