CHURCH TAXATION AS A FORM OF FINANCING RELIGIOUS COMMUNITIES

Abstract

The subject of the article is the analysis of the basic systems for the financing of the religious communities with specific reference to the system of the church taxation. Author’s approach is historical, desciptivr, comparative and analytical. There is a special treatment of the different aspects of the church taxation system in Germany and Republic of Croatia.

Keywords

• associational administrative systems
• religious communities
• church tax
• church financing