Имущество и доходы религиозных организаций – публичные или частные?

Право. Журнал Высшей школы экономики. 2015. № 4.

Komyagin D.

The article considers the sources of income of religious institutes, origin and destination of Church property and the withdrawal of state ownership of church property (secularization) as a special form of nationalization. The analysis is performed on the example of the Orthodox Church, for this the sources of Canon law and the historical aspects. The author analyses the sources of acquisition of church property, makes the conclusion about the public mission of the church property. That means the seizure of church property generates budget expenditure commitments.

Keywords: религиозные организации, секуляризация, каноническое право, secularization, canon law, Church property, церковное имущество, religious institution, revenues of the Church, доходы религиозных организаций

Publication based on the results of: Государственная казна как источник бюджетных доходов (2014)