Volberg, Mats, juhendajaWehbe, WaelTartu Ülikool. Humanitaarteaduste ja kunstide valdkondTartu Ülikool. Filosoofia osakond2019-06-222019-06-22201920.03.01 WEH 01http://hdl.handle.net/10062/64563I study the position of religious institutions in matters of exemptions from paying taxes, the position is that religious institutions must be exempted from paying taxes in much of the same manner to hospitals since they are sufficiently similar with regard to taxation and legal status. I consider what might be required for this “sufficient similarity” to merit this equal legal status and resulting equal treatment by the state. I provide some justification of the tax exemptions hospitals receive and relate them to the three requirements for sufficient similarity. I then present three arguments against the three conditions of sufficient similarity. Lastly, I consider some objections to the conditions of sufficient similarity and the paper as a whole, I then provide some replies to these objections as best I can.engopenAccessAutorile viitamine + Mitteäriline eesmärk + Tuletatud teoste keeld 3.0 Eestitax exemptioncomparative analysisphilosophymagistritöödmaksuvabastusvõrdlev analüüsfilosoofiaThesis