Horvat T. 2. Financial regulation of religious organizations

The thesis focuses on the fact that the financial regulation of the activities of religious organizations is a complex and multifaceted process, which includes the management of income and expenses, ensuring financial transparency and compliance with legal requirements. Effective financial regulation allows religious organizations to function stably, implement their missions and projects, and also ensure trust from members and donors. The goal of scientific research is the development of theoretical and methodological foundations and scientific and practical recommendations for the formation of an effective toolkit for financial regulation of the activities of religious organizations. To achieve the presented goal, the following tasks will be outlined: to form a categorical basis for research on the basics of regulation in the context of financial and economic processes; propose a conceptual approach to regulating the activities of business entities; to determine the peculiarities of religious organizations as independent economic entities in the conditions of modern transformations; to analyze the information and analytical support for the implementation of the financial and economic activities of religious organizations; to carry out monitoring of key aspects of proceedings and regulation of economic activity of religious organizations; evaluate sources of formation and use of financial resources of religious organizations; to propose ways of improving the tools of financial regulation of the activities of religious organizations; identify and analyze alternative channels of attracting financial resources as a factor in strengthening the financial capacity of religious organizations; to propose the best practices from the world experience regarding the financial regulation of the activities of religious organizations. The object of research is the process of financial regulation of religious organizations. The subject of the study is the formation of theoretical and methodological foundations and effective tools for financial regulation of the activities of religious organizations. Research methods: analysis and synthesis; deductions and inductions; morphological analysis to form a categorical research base; sequences; modeling; correlation method; graphical and tabular methods for visual display of the presented results. The scientific novelty of the obtained research results consists in the presentation of methodical and practical tools for improving the financial regulation of the activities of religious organizations, taking into account the transformational changes of today and digitalization. The results of the study can be presented in the following form: received further development: scientific and methodical content regarding the financial regulation of the activities of religious organizations, which contains the main principles, stages and tools of financial regulation that can be applied in the activities of religious organizations; a scientific-methodical approach to assessing the effectiveness of financial instruments for regulating the activities of religious organizations in the context of transformational changes and digitalization; the sequence of analysis of the sources of formation and use of financial resources of religious organizations, which, unlike the existing ones, is divided into 6 stages and allows to determine the peculiarities of the activity of religious organizations, as well as to identify the main sources of income, evaluate the structure of costs and develop strategies for optimizing the use of resources; substantiation of the planning model for financial regulation of the activity of a religious organization, which, unlike the existing ones, covers all key aspects of financial management: from defining goals and budget formation to analysis, forecasting, control and risk management; a scientific-theoretical approach to alternative channels of attracting financial resources, which, unlike the existing ones, is based on defining the characteristic features of religious organizations and takes into account modern financing models such as crowdfunding, grantwriting, fundraising and endowment. the concept of "financial regulation of the activities of religious organizations" has been improved. The practical significance of the obtained results lies in the development of methodological recommendations for the financial regulation of the activities of religious organizations, the evaluation of their activities and the formation of an effective toolkit of financial regulation based on world experience and taking into account modern transformation processes.