The financial activities of the Russian Orthodox Church are organized through several parallel mechanisms that ensure both the accumulation and control of church funds, as well as the generation of income through commercial activities.

Integrated Financial Governance in the Russian Orthodox Church

The financial activities of the Russian Orthodox Church are organized through several parallel mechanisms that ensure both the accumulation and control of church funds, as well as the generation of income through commercial activities. For example, funds received by the Church are deposited in a specialized bank account under the name of the corresponding church institution. Meanwhile, an auditing commission, established by order of the Holy Synod, regularly conducts financial audits of both universal and diocesan funds, reflecting a high level of internal control (citation: "Church funds are deposited in a bank under the name of the corresponding church institution and are released by checks signed by the credit managers. The Holy Synod has the right to audit both universal and diocesan funds. A special Synodal Auditing Commission is established for this purpose." – source: link txt).

In addition, the Church benefits from revenue generated through the sale of church products. The sale of wax candles used in services, for instance, continues to be one of the main sources of financial support for the Church. Historically, this activity was not strictly regulated and served as a reliable financial lever (citation: "The sale of candles and church-related items, acquired or produced outside the Church, is prohibited and punishable. Regarding pension provision, the Russian Orthodox Church provides pensions in accordance with the 'Regulation on Church Pensions'." – source: link txt).

On the matter of taxation, it is noteworthy that the Church’s approach is characterized by a directive tendency. This means that paying taxes is regarded as one of the key responsibilities of a citizen in a civilized society. This perspective underscores that, regardless of its rapid-response informational activities aimed at shaping public opinion, the issues of financial regulation and compliance with tax obligations remain unaltered (citation: "When it came to taxes, the tone immediately shifted to a directive one. In this section, you will not find questions like 'should we pay taxes to the state...'. No, everything is very clear here, without any liberal overtones. 'Payment of taxes is one of the primary duties of a citizen throughout the civilized world...'" – source: link txt).

Thus, the financial activities of the Russian Orthodox Church are implemented through systematic management of church funds, strict control over financial operations, and the use of income from the sale of church products. At the same time, the obligation to pay taxes is regarded as an integral component, reflecting the directive and unconditional nature of these responsibilities, remaining unchanged despite active participation in modern informational missions.