Имущество и финанси на религиозните институции у нас и в Европа
Property and Finances of the Religious Institutions in Bulgaria and Throughout Europe

Author(s): Kostadin Ivanov
Subject(s): Law, Constitution, Jurisprudence, Constitutional Law, Canon Law / Church Law
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: property; finances; religious institutions; Bulgaria; Europe
Summary/Abstract: The religious organizations are able to create and to register religious institutions that are considered legal entities with their own property. This property consists of different religious objects and buildings, as well as finances. Like every other legal entity, the religious institutions have their own proprietorship and independent financial income from business activities, charity and donation and governmental subsidy. But these incomes and proprietorship are taxable. There are specific taxes that the registered religious institutions have to pay. However, they are not as high as the majority of charges, fees and other taxes. The religious organizations and institutions have specific characteristics and play a vital role in every society. This is the reason why there are special rules about their property and different policy of taxation.

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