CORPORATE TAX REGULATIONS AND RELIGIOUS INSTITUTIONS

From time immemorial, there has been an eristic cloud surrounding the issue of taxation and religious institutions; religious institutions in this situation referring to churches and mosques. The current situation of their exemption from paying taxes has been mind boggling to a great part of the nation.

How come churches do not pay tax? Would taxing the churches amount to double taxation? Would lifting the blanket of tax exemption be inequitable and unjust? Or would the economy be bedeviled by this action? This article aims to provide an insight on the corporate tax regulations concerning religious institutions and submit a legal opine as to whether such existing regulations should be permitted to prevail or should be lifted.

Key Words:
Taxes, Tax exemption, Churches and Mosques on Tax, Corporate Tax Regulation, Religious Institutions

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