TAXATION OF RELIGIOUS ORGANIZATIONS IN UKRAINE: CURRENT STATE AND DEVELOPMENT PROSPECTS

Abstract

One of the elements of the administrative and legal status of a religious organization is its legal status as a tax payer. According to the provisions of the Constitution of Ukraine, the presence of religious beliefs has no influence on the need to fulfill the constitutional obligation to pay taxes and fees established by law. However, it is common knowledge that religious organizations in Ukraine have certain privileges regarding the payment of taxes and fees. It is important to establish whether such benefits are «impermissible privilege based on religious beliefs» within the meaning of Art. 24 of the Basic Law of Ukraine, or vice versa – the existence of such benefits is justified and permissible in Ukraine as a secular state. The need to provide a reasoned answer to this question makes the topic of research on the taxation of religious organizations in Ukraine relevant. It was found that the procedure for taxation of religious organizations is defined by the Tax Code of Ukraine, and in the part that does not contradict it, also by the Law of Ukraine «On Freedom of Conscience and Religious Organizations». It is established that religious organizations are payers of taxes and fees, taking into account the specifics defined by legislation. The peculiarities of taxation of religious organizations exist in relation to the payment of corporate income tax, value added tax and property tax. The reason for these features is the non-profit nature of the activities of religious organizations. These features are economically determined, and they are not the privileges based on religious beliefs, as they apply to all religious organizations that meet non-discriminatory criteria. However, the rules on taxation of religious organizations need improvement. In the opinion of the author, only those religious organizations that are included in the Register of Non-Profit Institutions and Organizations should have benefits regarding taxation with value added tax and property tax.