Studiu comparativ privind „impozitele pentru Biserică” în statele membre ale Uniunii Europene
Comparative Study Concerning "Church Taxes" in the Member States of the European Union

Summary/Abstract: The European Union has left it to the discretion of the Member States to manage the relationship between church and state, with the field of religious worship being a matter for the Member State. Thus, each state has the possibility to adopt the legislation related to religious cults depending on the history of the state, the interest of the population for the church, the existing traditions and customs. The aim of this paper is to present, in a comparative way, how some Member States manage their relationship with the church in terms of church taxes. Given that churches are self-governing entities, we have looked at some sources of church funding, state funding or self-financing, the compulsory or optional payment of church tax in some Member States, and the tax rates related to church tax. In the analyzed states, the church tax is obligatory and represents the main source of financing for the churches.

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