KO Ś CIELNE PRAWO PUBLICZNE, PRAWO WYZNANIOWE I PRAWO KANONIZACYJNE KOŚCIÓŁ I PRAWO 11(24) 2022, nr 2, s. 193-212 DOI: https://doi.org/10.18290/kip22112.12 Oleksandr Bilash Tetyana Karabin STATE FINANCIAL CONTROL OVER COSTS OF RELIGIOUS ORGANISATIONS IN UKRAINE State control over the activities of civil society subjects, along with any other state intervention in their activities, is one of the most sensitive so- cial issues. The subject of state control may be the statutory activities of associations, compliance with the rights and freedoms of citizens, prohibi- tions established by the provisions of the law, and even financial resources and financial activities of associations. In Ukraine, control over the financial resources of civil society entities (even though this type of control is the most elaborately regulated from a procedural point of view) gives rise to many disputes, including those of a legal nature. When it comes to state financial control over the activities of religious organisations, the issue is further complicated by the fact that the Constitution of Ukraine contains a provision on the separation of the church from the state. This becomes an additional reason for representa- ASSOC. PROF. DR. OLEKSANDR BILASH – Department of Administrative, Financial and Information Law, Uzhhorod National University; correspondence address: Kapi- tulna street 26, 88000 Uzhhorod, Ukraine; e-mail: oleksandr.bilash@uzhnu.edu.ua; https://orcid.org /0000-0002-1248-7798. PROF. DR. HABIL. TETYANA KARABIN – Department of Administrative, Financial and Information Law, Uzhhorod National University; correspondence address: Kapitulna street 26, 88000 Uzhhorod, Ukraine; е-mail: tetyana.karabin@uzhnu.edu.ua; https:// orcid.org/0000-0002-6538-5269.