Browsing by Author "Karabin, Tetyana"

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    Funding of the activities of religious organizations in Ukraine
    (Wydawnictwo KUL, 2023) Bilash, Oleksandr; Karabin, Tetyana
    This article is devoted to the legal regulations pertaining to funding the activities of religious organizations in Ukraine. First, the analyses concern the direct financing of religious organizations from public funds (funding from the state budget programs for the restoration of religious architectural monuments, as well as the educational subventions that can be directed to private institutions of secondary education founded by religious organizations). However, financing religious organizations is also possible from other public funds, particularly local self-government budgets. The so-called “indirect” funding of religious organizations takes the form of tax benefits, discounts on natural gas and electricity, as well as free transfer of property. The analyses concerning the self-funding of religious organizations are focused on voluntary donations made by faithful as well as the economic activity of enterprises founded by religious organizations. The considerations aim to facilitate the choice of possible directions and types of activity of religious organizations, taking the provisions of financial law into account. Artykuł poświęcony jest unormowaniom prawnym dotyczącym finansowania działalności organizacji religijnych na Ukrainie. Prowadzone analizy odnoszą się w pierwszym rzędzie do bezpośredniego ich finansowania ze środków publicznych (finansowanie z budżetu państwa programów renowacji zabytków architektury sakralnej, a także udzielanie dotacji oświatowych, które mogą być kierowane do niepublicznych szkół średnich, tworzonych przez organizacje wyznaniowe). Finansowanie działalności organizacji religijnych możliwe jest jednak również z innych środków publicznych, w szczególności z budżetów samorządów terytorialnych. „Pośrednie” finansowanie podmiotów religijnych przybiera natomiast postać ulg podatkowych, zniżek na gaz ziemny i energię elektryczną, a także nieodpłatnego oddawania nieruchomości w użytkowanie. Rozważania dotyczące samofinansowania działalności organizacji religijnych skoncentrowano na dobrowolnych datkach składanych przez parafian, a także na działalności gospodarczej przedsiębiorstw zakładanych przez organizacje wyznaniowe. Całość przeprowadzonych analiz zmierza do ułatwienia wyboru możliwych kierunków i rodzajów działalności organizacji wyznaniowych z uwzględnieniem obowiązujących przepisów prawa finansowego.
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    Legal regulation of religious education in Ukraine: Implementation of the separation of the church and other religious organizations from state educational institutions
    (Wydawnictwo KUL, 2022) Bilash, Oleksandr; Karabin, Tetyana
    This article, via an analysis of legislation, law-application practice, and individual elements of statistical information, reveals the implementation of the constitutional provision on the separation in Ukraine of the church (religious organizations) from the state and the school from the church. The authors state that the requirements of the constitutional legislation are not fully observed, and religious education at schools depends on religious organizations to a significant extent. The intensity and depth of the influence of religious organizations on educational institutions differs however at various levels of education and in different institutions. At the level of pre-school and general secondary education, due to state standardization and control, the sphere of autonomy of religious organizations in providing educational services is sufficiently narrow. At the level of higher education, in institutions founded by religious organizations, the educational process is carried out under the control of the religious organization itself, and the state and communal institutions (which train specialists majoring in theology) are under the aegis of the Ministry of Education and Science. Higher religious education (both that obtained in private institutions and that obtained in state or communal institutions) is de facto not separated from religious organizations, although the Constitution of Ukraine declares this. The confessional nature of theology is manifested in the content of academic courses and the organization of the educational process. In practice, however, the cooperation of churches with educational institutions is based on the need for the former to determine or at least influence the content of the training of their future ministers; for educational institutions, cooperation is a powerful tool for ensuring the employment of graduates of educational programs, and, respectively, directly affects the number of applicants.
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    Military and Alternative (Non-Military) Service of Religious Citizens in Ukraine
    (Towarzystwo Naukowe KUL, Katolicki Uniwersytet Lubelski Jana Pawła II, 2022) Bilash, Oleksandr; Karabin, Tetyana; Selivanov, Anatoliy
    The article considers the essence of the proper legal regulation of the military and alternative (non-military) services of religious citizens in Ukraine, which has gained a new relevance in the background of the another stage of the Russian-Ukrainian war. The right to replace the military service with an alternative one, its legal regulation, and the possible enhancement of such regulation are the subject of a full-scaled analysis. The article identifies the issues of the implementation of the right to freedom of conscience in military service in the modern state of war conditions and changes in the religious map of Ukraine. Conclusions were made on the need to preserve the institution of alternative service and the establishment of a full-fledged institution of military chaplaincy.
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    Non-state pension funds of religious organisations in Ukraine: Background and factors of influence
    (Wydawnictwo KUL, 2024) Bilash, Oleksandr; Karabin, Tetyana; Patskan, Valeriy
    In this article, an attempt is made to reveal the prerequisites for and factors influencing the participation of religious organisations in establishing non-state pension funds in Ukraine. This study is based on the current regulatory framework, economic indicators, and information regarding the practical activities of the only non-state pension fund established by a religious organisation in Ukraine. Moreover, this study analyses the legal, ethical, security, economic, and corporate prerequisites for and factors that influence the formation and operation of church pension funds. In general, the conditions for the development of non-state accumulative pension funds in Ukraine are unfavourable; this is due to the high level of inflation, the backwardness of the financial institutions in the country, and the public distrust of these institutions. However, the positive factors influencing the development of pension funds established by religious organisations include the high performance of the “Pokrova” church fund, the stability of church institutions (which can become a benchmark for citizens in their attitude towards institutions established by religious organisations), and the interest of clergy and religious organisations themselves in the accumulation of clerical pensions (either in addition to the state pension or instead of it). Despite the fact that the practice of establishing such funds is not widespread, they deserve more attention from the state, as they fulfil an important social function - the provision of pension for a specific person (whether a believer, a clergyman, or any other person). W artykule po raz pierwszy podjęto próbę ujawnienia przesłanek i czynników udziału organizacji religijnych w niepaństwowych zabezpieczeniach emerytalnych na Ukrainie. Podstawą empiryczną tego badania były obecne ramy prawne i regulacyjne, wskaźniki ekonomiczne oraz informacje na temat praktycznej działalności jednego niepaństwowego funduszu emerytalnego utworzonego przez organizację religijną na Ukrainie. W artykule przeanalizowano ekonomiczne, prawne, etyczne, bezpieczeństwa i korporacyjne przesłanki, czynniki tworzenia i funkcjonowania „kościelnych funduszy emerytalnych”. Ogólnie rzecz biorąc, warunki dla rozwoju niepaństwowych funduszy emerytalnych na Ukrainie są niekorzystne ze względu na wysoką inflację, słabo rozwinięte instytucje finansowe i nieufność społeczeństwa do nich. Jednak pozytywnymi czynnikami wpływającymi na rozwój funduszy emerytalnych tworzonych przez organizacje religijne są wysokie wyniki funduszu kościelnego „Pokrova”, fakt stabilności instytucji kościelnych, który może stać się punktem odniesienia dla obywateli w ich stosunku do instytucji tworzonych przez organizacje religijne, a także zainteresowanie duchowieństwa i samych organizacji gromadzeniem emerytur duchownych oprócz emerytury państwowej lub zamiast niej. Chociaż praktyka tworzenia takich funduszy nie jest powszechna, zasługują one na większą uwagę ze strony państwa, ponieważ rozwiązują ważne zadanie społeczne - zabezpieczenie emerytalne dla konkretnej osoby, która stała się jego uczestnikiem (niezależnie od tego, czy jest to osoba wierząca, duchowna czy jakakolwiek inna).
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    State Financial Control over Costs of Religious Organisations in Ukraine
    (Towarzystwo Naukowe KUL, Katolicki Uniwersytet Lubelski Jana Pawła II, 2022) Bilash, Oleksandr; Karabin, Tetyana
    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.