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ISSN Approved Journal || eISSN: 2582-8185 || CODEN: IJSRO2 || Impact Factor 8.2 || Google Scholar and CrossRef Indexed

Peer Reviewed and Referred Journal || Free Certificate of Publication

Research and review articles are invited for publication in September 2026 (Volume 20, Issue 3) Submit manuscript

Church finance, the system of church funding and its legal regulation in an international perspective

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Ildikó Szabó 1, * and Bernadett Szólláth 2

1 University Adjunkt, Department of Financial Law, Faculty of Law and Political Science, Pázmány Péter Catholic University, Budapest, Hungary.
2 PhD Student, Department of Financial Law, Faculty of Law and Political Science, Pázmány Péter Catholic University, Budapest, Hungary.

Review Article

International Journal of Science and Research Archive, 2026, 20(01), 533–545

Article DOI: 10.30574/ijsra.2026.20.1.1493

DOI url: https://doi.org/10.30574/ijsra.2026.20.1.1493

Received on 10 June 2026; revised on 14 July 2026; accepted on 17 July 2026

This study examines the complex relationship between the state and the church from the perspectives of financial law, management and church funding. It provides a detailed overview of the areas of public service provision, religious life and service to the common good, highlighting the development of historical church property and the fundamental principles of canon law. The authors systematise domestic and international models of direct and indirect state subsidies, income from religious activities, and supplementary business activities. They also address the indirect effects of European Union law, multi-level state and internal control mechanisms, and the changes brought about by digitalisation. In summary, they outline a sustainable, hybrid vision that combines a diversified revenue structure, modern ethical management and a public-private partnership centred on the common good.

Church financing; Relationship between the state and the church; Church financial management; Church assets; The church’s pastoral duties

https://ijsra.net/sites/default/files/fulltext_pdf/IJSRA-2026-1493.pdf

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Ildikó Szabó and Bernadett Szólláth. Church finance, the system of church funding and its legal regulation in an international perspective. International Journal of Science and Research Archive, 2026, 20(01), 533–545. Article DOI: https://doi.org/10.30574/ijsra.2026.20.1.1493.

Copyright © Author(s). All rights reserved. This article is published under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, sharing, adaptation, distribution, and reproduction in any medium or format, as long as appropriate credit is given to the original author(s) and source, a link to the license is provided, and any changes made are indicated.


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