The Orthodox parish in the Russian Empire as an object of fi scal policy of the secular and ecclesiastical authorities in the late XIX — early XX centuries
Abstract
In the article the system of taxation of Orthodox parishes of the Russian Empire in the late XIX — early XX centuries is reconstructed on the new archival materials and the numerous contributions that the parishes carried out from its own funds in favor of the diocesan institutions and charitable organizations are described. Attempt are made to estimate the number of different charges, which existed in this period (the author now includes over 80 items) and their size and severity for the parish budget. In this regard, it is concluded that such deductions in some cases accounted for more than half of the income of the parish churches. The author describes the reasons for turning the formally voluntary fees in favor of charitable institutions in virtually compulsory. It investigates the failed attempts of the Supreme Church leadership to reform the system of parish charges in the early XXth century, in particular, the work of the two synodal committees (active in 1905 under the chairmanship of Archbishop Nikon (Sofi yskiy) and in 1909, under the chairmanship of Archbishop Anthony (Khrapovitsky)). The author comes to the conclusion that these charges were not the only cause of poverty of many parishes (especially rural parishes in Central Russia), but they weakened the parish as a religious community, for the charges were a pretext for permanent discontent among the parishioners about the parish clergy and diocesan authorities. Not the last role here was played by the fact that the diocesan institutions, which were funded by the parish funds were of an estate character.
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