Taxation of Religious Organizations in Ukraine

Oleksandr Bilash; Tetyana Karabin

doi:10.18290/kip2091-4

Oleksandr Bilash Uzhhorod National University https://orcid.org/0000-0002-1248-7798
Tetyana Karabin Uzhhorod National University https://orcid.org/0000-0002-6538-5269

DOI: https://doi.org/10.18290/kip2091-4

Keywords: religious organizations, taxes, tax benefits, non-profit organizations

Abstract

This paper concerns the taxation of religious organizations, enterprises, as well as other institutions established by religious organizations in Ukraine. Both the benefits and tax relief have been investigated in the context of acquisition of non-profit status. It is related to securing the statutory activity of a religious organization in the field of property tax and value added tax. As a rule, religious organizations pay taxes to the state budget according to general rules. This applies to both personal income tax and corporate income tax, as well as social security contributions. On the one hand it creates appropriate conditions for religious organizations to carry out their tasks of providing social services and on the other hand, it provides the principle of equality and nondiscrimination of different commercial subjects.

Author Biographies

Oleksandr Bilash, Uzhhorod National University

Oleksandr Bilash, Ph.D. – Department of Administrative, Financial and Information Law, Uzhhorod National University, Ukraine

Tetyana Karabin, Uzhhorod National University

Tetyana Karabin, hab. Ph.D. – Department of Administrative, Financial and Information Law, Uzhhorod National University, Ukraine

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