diplomsko delo
Urška Omahen (Author), Bojan Škof (Mentor)

Abstract

V diplomskem delu uvodom predstavim položaj, ki ga ima Rimokatoliška cerkev v Republiki Sloveniji. V naši družbi ima v primerjavi z ostalimi verskimi skupnostmi poseben stvarni položaj, ki je posledica njenega razvoja tekom zgodovine in števila njenih pripadnikov. V nadaljevanju se osredotočim na postopek registracije verskih skupnosti v državi, versko pripadnost prebivalcev glede na pridobljene statistične podatke in na relevantne pravne vire, ki urejajo položaj verskih skupnosti v Republiki Sloveniji. V osrednjem delu diplomske naloge opišem na kakšne načine se Cerkev v Sloveniji financira in kakšen je njen davčnopravni položaj. Glede na to, da je Slovenija pravno in dejansko vključena v evropski prostor je smiselna tudi primerjava ustavnopravnih sistemov v posameznih državah članicah, tudi zaradi dejstva, ker se v slovenskem javnem prostoru pojavljajo številne kritike glede dosedanje ureditve financiranja Cerkve. Zanima nas ali so zahteve po popolni obdavčitvi Cerkve upravičene in kolikšna je vrednost njenega premoženja. Opisala bom pravni položaj Cerkve, sistem financiranja in obdavčitve kot ga poznajo v Nemčiji, Avstriji in Italiji. Različni načini financiranja imajo prednosti in slabosti, zato načeloma nobene oblike financiranja ni mogoče opredeliti kot najboljše. Poseben izziv v Evropi predstavljajo tudi spremenjene družbene, kulturne in politične razmere, migrantski navali in ideologija sekularizma. V vseh obravnavanih državah je moč zaznati kritike, ki se nanašajo na ureditev sistema financiranja Cerkve in povsod so si kritiki enotni - Cerkev ima dovolj premoženja in bogastva, da bi se lahko financirala iz lastnih sredstev, zato je gmotna pomoč v takšnem obsegu kot ga država trenutno nudi Cerkvi nesprejemljiva. Po drugi strani pa zagovorniki dosedanje ureditev poudarjajo pomen, ki ga ima Cerkev za družbo. Njen prispevek na karitativnem, kulturnem, dobrodelnem in socialnem področju je velik in pomemben za države. Ker so dejavnosti Cerkve večinoma nepridobitne narave je gmotna pomoč tej instituciji nujna za njen obstoj in nemoteno delovanje.

Keywords

davčno pravo;pravni položaj Rimokatoliške cerkve;ločitev cerkve in države;financiranje in obdavčitev Rimokatoliške cerkve;Nemčija;Italija;Slovenija;Avstrija;diplomska dela;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM PF - Faculty of Law
Publisher: [U. Omahen]
UDC: 336.22(043.2)
COBISS: 5412651 Link will open in a new window
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Other data

Secondary language: English
Secondary title: TAXATION OF THE ROMAN CATHOLIC CHURCH IN REPUBLIC OF SLOVENIA AND SELECTED EUROPEAN COUNTRIES
Secondary abstract: In the introduction of the thesis I present the situation of the Roman Catholic Church (RCC) in the Republic of Slovenia (RS). In our society the RCC in comparison with other religious communities has a special factual position, which is a consequence of historical development and of a number of its members. Then I focus on the procedure of registration of religious communities in the country, religious membership of the population with regards to the acquired statistical data, and relevant legal sources, which define the situation of religious communities in the RS. In the central part of the thesis I describe in what ways the RCC is financed in Slovenia and what is its legal position in the field of taxes. With regards to the fact that Slovenia is legally and factually a part of the European area, it also makes sense to compare constitutional legal systems in individual countries members of the European Union, also due to the fact that in Slovene public space there is a lot of criticizing of the way the RCC has been financed so far. We are interested if the demands of a total taxation of the RCC are justified and what is the amount of its property. I will describe legal position of the RCC, system of financing and taxation as it is known in Germany, Austria and Italy. Different manners of financing have advantages and disadvantages, therefore there is fundamentally no form of financing that could be defined as the best. A special challenge in Europe is represented by alternated social, cultural and political conditions, migratory influxes and ideology of secularism. In all discussed countries there are criticisms with respect to the ways of the system of financing of the RCC. Everywhere the critics are unanimous: the RCC has enough property and wealth that it could be financed by their own resources, therefore, material help in such extent the state momentary provides to the RCC is unacceptable. On the other hand the advocates of the present regulation emphasize the significance of the RCC for the society. Its contribution on charitable, cultural and social field is great and significant for the countries. The activities of the RCC are mostly non-profitable; therefore, the material help to this institution is necessary for its existence and its good functioning.
Secondary keywords: legal position of the Roman Catholic Church;secularization of the church and state;financing and taxation of the Roman Catholic Church;Roman Catholic Church in Germany;Roman Catholic Church in Italy;Roman Catholic Church in Austria;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 58 f.
ID: 9151570