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Opodatkowanie spadków i darowizn? Wolność religijna a swoboda finansowania kościołów i związków wyznaniowych

Opodatkowanie spadków i darowizn? Wolność religijna ...

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dc.contributor.author Blicharz, Grzegorz [SAP14009301] pl
dc.date.accessioned 2017-02-01T12:34:50Z
dc.date.available 2017-02-01T12:34:50Z
dc.date.issued 2014 pl
dc.identifier.issn 1731-8297 pl
dc.identifier.uri http://ruj.uj.edu.pl/xmlui/handle/item/36593
dc.language pol pl
dc.rights Udzielam licencji. Uznanie autorstwa - Użycie niekomercyjne - Bez utworów zależnych 3.0 Polska *
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/pl/legalcode *
dc.title Opodatkowanie spadków i darowizn? Wolność religijna a swoboda finansowania kościołów i związków wyznaniowych pl
dc.title.alternative Taxation of bequest and donations? Religious freedom and freedom of financing churches and religious associations pl
dc.type JournalArticle pl
dc.description.physical 9-21 pl
dc.abstract.en Religious freedom and religious tolerance, to a great extent, can be dependent on the financial status and independence of religious associations. The question about the way of sharing the financial standing of Churches and religious organizations in a democratic state of law arises more and more often today. There are studies conducted, whose aim is to show possible solutions that are accepted in different countries, primarily those lying within the European Union. What is fundamental is how financing of religious organizations is managed so that religious freedom could develop in a truly genuine way. Thus, in the Western legal culture, there is a most significant departure in progress from the paradigm of cuius regio eius religio. In a broader perspective, this is a significant question from the point of view of the common good. It is about creating suitable conditions for free confession of faith and respect for religious beliefs. Evidently, the oldest sources of financing religious organizations are bequeathing property and making donations. These ways were practiced already by ancient Romans. They were also present in the historical experience of the Middle Ages and have remained so throughout modern times until today. This popular manner of self-financing of Churches is confronted with solutions applied in the United States and in Poland in contemporary times. Hence, the reflexion appears that the tax policy of a state can affect the height of taxes on religious purposes, and thus on practicing religious freedom. In this historical and legal-comparative context, the following were analyzed: first of all, the Polish tax on bequests and donations, the system of tax deductions and donations made by believers, such as demises sensu largo. pl
dc.subject.en taxation of bequests and demises pl
dc.subject.en financing churches pl
dc.subject.en freedom of belief and religion pl
dc.description.volume 12 pl
dc.description.number 4 pl
dc.description.points 8 pl
dc.description.publication 2 pl
dc.title.journal Opolskie Studia Administracyjno-Prawne pl
dc.language.container pol pl
dc.affiliation Wydział Prawa i Administracji : Katedra Prawa Rzymskiego pl
dc.subtype Article pl
dc.rights.original CC-BY-NC-ND; otwarte repozytorium; ostateczna wersja wydawcy; w momencie opublikowania; 0; pl
.pointsMNiSW [2014 B]: 6


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Udzielam licencji. Uznanie autorstwa - Użycie niekomercyjne - Bez utworów zależnych 3.0 Polska Except where otherwise noted, this item's license is described as Udzielam licencji. Uznanie autorstwa - Użycie niekomercyjne - Bez utworów zależnych 3.0 Polska