Finansowanie związków wyznaniowych w Republice Włoskiej: zarządzanie środkami z asygnaty podatkowej (otto per mille) przedmiotem krytyki Trybunału Obrachunkowego
Financing of religious organizations in the Republic of Italy: management of tax assignment (otto per mille) funds as the subject of the Court of Auditors' criticism

Summary/Abstract: The present paper focuses on one of the main features of the system of financing of churches and other religious organizations in Italy, namely, the assignment of 0.8% of personal income tax (the so-called otto per mille). In the years 2014-2018, the Italian Court of Auditors (Corte dei Conti) passed four resolutions addressing this issue. The reports approved in this way contain a number of remarks concerning the management of funds coming from this source. The first part of the paper discusses the institution of otto per mille as a point of reference in numerous debates on modern ways of funding religious organizations. Next, the paper details the criticisms raised in the reports and presents the official positions of religious organizations, including that of the Catholic Church. In the conclusion, an attempt is made to critically evaluate both the views expressed by the Italian Court of Auditors, the commentaries pertaining to these views and initiatives inspired by them.

• Details
• Contents