State Financial Control over Costs of Religious Organisations in Ukraine
The article is devoted to the study of issues of state financial control over the activities of religious organizations in Ukraine through the disclosure of the goals to which such control is directed and the state's intervention in the activities of religious organisations. The analysis was ca...
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
Towarzystwo Naukowe Katolickiego Uniwersytetu Lubelskiego Jana Pawła II
2022-12-01
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| Series: | Kościół i Prawo |
| Subjects: | |
| Online Access: | https://ojs.tnkul.pl/index.php/kip/article/view/18136 |
| _version_ | 1797951819768397824 |
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| author | Oleksandr Bilash Tetyana Karabin |
| author_facet | Oleksandr Bilash Tetyana Karabin |
| author_sort | Oleksandr Bilash |
| collection | DOAJ |
| description | The article is devoted to the study of issues of state financial control over the activities of religious organizations in Ukraine through the disclosure of the goals to which such control is directed and the state's intervention in the activities of religious organisations. The analysis was carried out in several directions, which are tools of state influence. First of all, it is a legally defined obligation to keep accounting records by a religious organisation and the requirement to submit financial statements as one of the components of state financial control. Secondly, it is a control over the targeted use of funds that religious organisations can and do receive during the implementation of budget programs. Thirdly, it is the state financial control over the activities of economic entities, which are formed by religious organisations (publishing, printing, production, restoration and construction, agricultural and other enterprises). In each of the cases, the subject of the control activity, control activity procedures and goals that must be achieved as a result of the control procedures carried out by the state bodies differ. |
| first_indexed | 2024-04-10T22:37:45Z |
| format | Article |
| id | doaj.art-c6a56b6027f04f06b6b73ba0469472eb |
| institution | Directory Open Access Journal |
| issn | 0208-7928 2544-5804 |
| language | deu |
| last_indexed | 2024-04-10T22:37:45Z |
| publishDate | 2022-12-01 |
| publisher | Towarzystwo Naukowe Katolickiego Uniwersytetu Lubelskiego Jana Pawła II |
| record_format | Article |
| series | Kościół i Prawo |
| spelling | doaj.art-c6a56b6027f04f06b6b73ba0469472eb2023-01-16T12:17:47ZdeuTowarzystwo Naukowe Katolickiego Uniwersytetu Lubelskiego Jana Pawła IIKościół i Prawo0208-79282544-58042022-12-0111219321210.18290/kip22112.1218136State Financial Control over Costs of Religious Organisations in UkraineOleksandr Bilash0Tetyana Karabin1Uzhhorod National University, UkraineUzhhorod National University, UkraineThe article is devoted to the study of issues of state financial control over the activities of religious organizations in Ukraine through the disclosure of the goals to which such control is directed and the state's intervention in the activities of religious organisations. The analysis was carried out in several directions, which are tools of state influence. First of all, it is a legally defined obligation to keep accounting records by a religious organisation and the requirement to submit financial statements as one of the components of state financial control. Secondly, it is a control over the targeted use of funds that religious organisations can and do receive during the implementation of budget programs. Thirdly, it is the state financial control over the activities of economic entities, which are formed by religious organisations (publishing, printing, production, restoration and construction, agricultural and other enterprises). In each of the cases, the subject of the control activity, control activity procedures and goals that must be achieved as a result of the control procedures carried out by the state bodies differ.https://ojs.tnkul.pl/index.php/kip/article/view/18136financial controlreligious organisationsfinancial reportingfinancial control bodiesaudit |
| spellingShingle | Oleksandr Bilash Tetyana Karabin State Financial Control over Costs of Religious Organisations in Ukraine Kościół i Prawo financial control religious organisations financial reporting financial control bodies audit |
| title | State Financial Control over Costs of Religious Organisations in Ukraine |
| title_full | State Financial Control over Costs of Religious Organisations in Ukraine |
| title_fullStr | State Financial Control over Costs of Religious Organisations in Ukraine |
| title_full_unstemmed | State Financial Control over Costs of Religious Organisations in Ukraine |
| title_short | State Financial Control over Costs of Religious Organisations in Ukraine |
| title_sort | state financial control over costs of religious organisations in ukraine |
| topic | financial control religious organisations financial reporting financial control bodies audit |
| url | https://ojs.tnkul.pl/index.php/kip/article/view/18136 |
| work_keys_str_mv | AT oleksandrbilash statefinancialcontrolovercostsofreligiousorganisationsinukraine AT tetyanakarabin statefinancialcontrolovercostsofreligiousorganisationsinukraine |