Abstract

The article is devoted to the study of certain issues related to the constituent documents of religious organizations that are officially registered as legal entities. These issues are relevant, since the effective financial and economic activity of legal entities also depends on correctly drawn up constituent documents. The detailed content and correct drafting of constituent documents contributes to safety, protection of rights and interests, and the resolution of certain controversial issues in the process of the future financial and economic activity of enterprises. Newly created legal entities of various organizational forms are subject to state regulation from the moment of creation. The basis of such regulation is legislative regulations, as well as constituent documents, which are the basis for the creation and operation of legal entities. Such documents define the basic provisions, status, rights, obligations and goals of the economic entity. Religious organizations are independent and official economic entities – legal entities, therefore they also carry out their financial and economic activities on the basis of constituent documents. The purpose of the article is a theoretical and practical analysis of the constituent documents of religious organizations and the study of their significance in the process of conducting financial and economic activities of such organizations. The research methods used in the work are: analytical, systemic, structural methods and the method of detailing. Based on the results of the research, it has been determined that the creation and operation of legal entities is impossible without constituent documents. The legislation of Ukraine determines the general essence and requirements for the content of constituent documents of legal entities. It has been proven that correctly drawn up constituent documents are the basis for further financial and economic activities of religious organizations. It has been outlined that religious organizations have the right to independently conduct financial and economic activities and to create separate enterprises - legal entities for this purpose.

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