ОПОДАТКУВАННЯ ПРАВОСЛАВНОГО ДУХОВЕНСТВА УКРАЇНИ В СЕРЕДИНІ 1940-х – 1980-х РР.

Abstract

The purpose of the research is to analyze the Soviet tax legislation and determine the practice of taxing the Orthodox clergy of Ukraine, establishing other payments paid by the clergy in the mid-1940s – 1980s. The research methodology is based on the use of general scientific and special historical research methods, including problem-chronological, historical-comparative, typological, diachronic, etc. Scientific novelty. The Soviet tax legislation in the field of taxation of the Orthodox clergy is analyzed. It was established that, in addition to the extremely high income tax, the clergy had to make a number of other payments. The peculiarities of taxation of the Orthodox clergy in Ukraine have been clarified. The attitude of clergymen to the tax system, attempts to challenge and transform it are analyzed. Conclusions. Taxation of the Orthodox clergy in the mid-1940s – 1980s was one of the ways to put pressure on them to stop religious activities. In general, the tax policy in relation to the Orthodox clergy in Ukraine was determined by general Soviet trends, although in some cases it had its own peculiarities. In the 1940s, the amount of individual taxes for the Orthodox clergy of the Ukrainian SSR was higher than in other republics of the USSR. Increased taxation was used as one of the ways to fight against the Greek Catholic clergy, who refused to convert to the Russian Orthodox Church. The system of taxation of the Orthodox clergy remained discriminatory throughout the studied period. One of the most unfair was the income tax, which reached 81%. Often, the amount of tax payments was deliberately overestimated by employees of financial departments. As a result of such a system, the Orthodox clergy, especially in rural areas, was often in a very difficult situation, actually on the verge of survival. Having found themselves in a similar situation, priests were forced to change parishes, older clergy – to go abroad. This further contributed to the closing of churches in parishes that remained without priests.