Петкан Илиев
Abstract: In the present study we will focus on the analysis of the material assets of the Bulgarian Orthodox Church (BOC) in connection with its religious activity in its socio-economic aspect, which is divided into three main areas, representing its constituent elements: 1) real religious activity, which can be estimated and is part of the economic turnover, generating certain revenues, resp. costs; 2) economic religious activity, which functions on the principles of the business sector - the church farms and enterprises; 3) social religious activity carried out on the principles of social enterprises - social dining rooms, kitchens, shelters, etc. These activities form the essence of the church economy.
Key words: Church; Church Economy; Tangible Assets; Bulgarian Orthodox Church; Religious Activity.
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