ECONOMIC AND LEGAL FOUNDATIONS OF THE ACTIVITIES OF RELIGIOUS ORGANISATIONS IN UKRAINE

Abstract

The article examines the administrative-legal and economic-legal foundations of the activities of religious organisations in Ukraine as specific legal entities that combine the features of non-profit organisations, subjects of property relations, and participants in economic and financial relations. The theoretical and methodological basis of the study is formed by the principles of freedom of religion, separation of church and state, and equality of religious organisations before the law. The study also employs a combination of private and public law approaches to the regulation of their activities. The legal regime of property of religious organisations, issues of land use, taxation, economic and charitable activities, as well as state control, are analysed. It has been established that the activities in question exhibit a mixed legal nature and are subject to regulation by the norms of constitutional, administrative, civil, economic, land, and tax law. The fundamental economic and legal issues are identified, particularly in the domains of property registration, land use, taxation, economic activity, and the utilisation of humanitarian aid. The necessity of improving Ukrainian legislation is substantiated, in particular, through the clarification of the legal regime of property, the simplification of land use procedures, and the definition of mechanisms of state control and taxation of religious organisations. Research methods. The methodological basis of the research consists of formal legal, comparative legal, and systemic methods, as well as the functional method, which made it possible to study the activities of religious organisations as subjects of property, land, economic, and financial legal relations. The analysis of judicial practice and scientific sources was also employed. The purpose of the article is to provide a comprehensive analysis of the economic and legal foundations of the activities of religious organisations in Ukraine. In particular, the analysis will determine the specific features of their legal status as participants in property, land, economic, and tax relations. The article will also outline the main problems of their functioning and possible ways of their resolution. In order to achieve this objective, the administrative and legal status of religious organisations, the legal regime of their property and land use, the specifics of taxation, as well as the features of their economic and charitable activities are examined. Furthermore, the judicial practice involving religious organisations is analysed. Conclusions. The study establishes that religious organisations in Ukraine are specific legal entities whose complex legal status is formed at the intersection of constitutional, administrative, civil, economic, land and financial law. Although they are established to fulfil the religious needs of citizens, their activities involve property, land, economic and financial legal relations, determining the mixed nature of the legal regulation of their activities. It has been established that the economic activities of religious organisations are connected with the use of property and land, the receipt of charitable contributions and donations, and the provision of humanitarian aid. These activities are aimed at ensuring the fulfilment of their statutory purposes. In this regard, their activities fall within the remit of public law, particularly with regard to state registration, land use, taxation, accounting, the use of humanitarian aid and state oversight. The prevailing economic and legal challenges are attributed to the inadequate regulation of the legal framework governing religious organisations' property, the complexity of formalising land-use rights for plots beneath religious buildings, issues of taxation, and the absence of legal certainty regarding the regime of humanitarian aid and the limits of state control. It has been determined that under conditions of martial law, religious organisations perform important social and humanitarian functions related to providing assistance to the population and military personnel, as well as participating in the implementation of state policy in the field of military chaplaincy. This demonstrates the growing public-law significance of their activities. In this context, the necessity to enhance Ukrainian legislation is substantiated, particularly through the establishment of the legal framework for the property of religious organisations, the simplification of land-use procedures, the clarification of the criteria for distinguishing statutory activity from economic activity, the determination of the procedure for accounting for and using humanitarian aid, and the establishment of clear limits and mechanisms of state control. Consequently, the economic and legal foundations of the activities of religious organisations consist in the combination of private-law property relations and public-law regulation, which necessitates further improvement of Ukrainian legislation.