Financial and Taxation Issues Related to Religions

Abstract

The author reviews the historical and political framework of the development of the financial policies governing religious bodies. Because the study of relations between financial law and religions cannot be reduced to the study of relations between States and Churches he focuses much more on an analysis of the legal and financial frameworks of religious activities in order to measure their meaning and extent. In the conclusion he states that the relationship between the legal regulations governing religions and the fiscal power reveals the difficulties in reconciling constitutional principles, such as those concerning legality and the equality of religions, with the facts in evidence.