Abstract
Serious scientific efforts have been made to construct a generally applicable system with a European perspective based on the individual national systems. These have, however, been met with objections on both a political and an administrative level, with countries insisting on the uniqueness of their own national or even regional models. The purpose of the following essay is, however, to determine the common systematic structures and to distinguish tools of financing so general that they need not be associated with Religious Societies only.
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