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Theses

Le financement public de l’offre religieuse : une analyse économique comparée du droit des religions et de la laïcité

Abstract : The thesis provides an economic, international and comparative analysis of budgetary relationship between states and religious cults and secularism. It more precisely studies the fiscal regulation and deregulation of religious cults in the markets of religions across the world. The aim is to identify and analyze the various modalities of this regulation in order to fully understand and explain the public funding of religions. To this end, we therefore adopt a positive and applied approach intended to describe and grasp the real world institutions and to understand the legal and institutional arrangements and the modalities of fiscal regulation of religions that prevail in different states. This requires building an unprecedented database on public funding of religions across States all over the world and establishing a first typology of the modalities of regulation using both legal and economic criteria. Using this twofold analytical and empirical approach, we are able to grasp the differences that exist between economic facts and legal texts, the latter defining the formal relations that exist between States and religions. We thereby contribute to answer the following research question: is a specific modality of fiscal relation associated with some particular legal arrangements in matters of religion? And is legal laïcité always (or also) fiscal and of budgetary nature?
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Submitted on : Monday, February 1, 2021 - 3:17:52 PM
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  • HAL Id : tel-03127467, version 1

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Georges Laforge. Le financement public de l’offre religieuse : une analyse économique comparée du droit des religions et de la laïcité. Economies et finances. Université de Lorraine, 2020. Français. ⟨NNT : 2020LORR0162⟩. ⟨tel-03127467⟩

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