Otto per mille – I raporti finanziari con la Chiesa cattolica e diverse confessioni religiose

Abstract

  Nel cont ribuito l’autore presenta il regime fiscale della Chiesa e diversi confessioni religiose in Italia, come una prospettiva per il legislatore polacco. Al presente la Polonia ha bisogno di cambiare il meccanismo finanziario in quanto il sistema odierno é sorpassato. Il governo é sforzato di cercare una opzione ottimale. La sistema di otto per mille é adeguato, perché il modello di separazione fra lo Stato e le religioni é simile di quello polacco. L’autore rappresenta la storia del sistema benefi ciale e poi descrive una caratteristica di 0,8%.

Otto per mille – financing religious organizations in the system of Italian law

Abstract

In this article the author shows the manner of financing religious organizations in Italy as an alternative solution for the polish legislator. At the beginning she is presenting the historical background – the Lateran treaties (1929) under which the Italian government was paying a monthly salaries (congrua) to catholic clergymen as a compensation for the nationalization of Church properties. Then she is showing the functioning of the contemporary system which is called eight per thousand, or otto per mille. The new mechanism is based on the law under which all taxpayers are choosing to whom they want to assign a part of 0,8% from their annual income tax return between entitled religious organizations and State. On the one hand, the author is considering advantages of this fiscal policy aspect. On the other hand, she shows a criticism which is inherent in this type of regulation. In her opinion, the eight per thousand is a proposal worth considering during ongoing process of introducing radical changes in religious organizations financing system in Poland.