Duszpasterstwo wojskowe aspekty finansowo-prawne administracji kościelnej

Abstract

Financial outlays related to the area of pastoral action for the public are part of the budget expenditure. The provisions of the professional military service apply to military chaplains. Chaplains form a separate body of professional soldiers. In terms of military service, military chaplains are subject to military authorities in the field of pastoral-ecclesiastical authorities. The emoluments of military chaplains is similar to the salaries of professional soldiers. Expenses of maintaining the Ordinariate of the Polish Army including the salary of chaplains represent a small proportion of budget expenditure. Church property and income of legal persons subject to the general tax rules.