APORIES OF THE CHURCH TAXATION AND THE CHURCH TAXES,ANALYZES IN MACEDONIA AND SERBIA

Abstract

Since “ever” the churches have been tax exempt organizations. There are

many apories related to this sensitive topic. Some of them are favoring

that this organization should be exempt because in that way protects the

religious freedom, on the other hand others are against this privilege of

this organizations. Thought the comparative analyze at the Macedonia

and the Serbian legal order, the authors will try to give some of the

answers in the context: Do the churches need to be tax exempt? Why this

organizations have “golden standard”. Should the preachers and the

clerics be taxpayers? Do they enjoy only rights or they have some civil

obligations as every citizen.