宗教自由與宗教團體財務資訊公開化合憲性之探討 -- 以新版內政部宗教團體法草案財務公開化規定為中心=The Discussion of the Freedom of Religion and Disclosure of Financial Information of Religious Group under the Constitution—focus on the disclosure of financial information in the new Draft of Religious Groups Law
宗教自治=Religious group autonomy; 宗教團體=religious group; 宗教自由=freedom of religion; 財務資訊公開=disclosure of financial information; 宗教團體法草案= the new Draft of Religious Groups Law
Freedom of religion and freedom of expression are fundamental human rights guaranteed by the Constitution. On the one hand, individuals have the right to their religious faith, but on the other hand, individuals also have the freedom of speech. It can lead to disputes when religious groups do not have transparent financial statements. Whether to protect the religious group’s financial autonomy or to protect the community’s freedom of speech is worthy of discussion. This paper focuses on discussing the disclosure of financial information of religious groups. First, I want to discuss the connotation and the spirit of religious autonomy in the Constitution, and to establish the scope of "financial autonomy" in the religious sense. Second, from the view of religious governance, I would like to discuss that financial information disclosure is necessary. Last, based on the experience in the United States for the disclosure of financial information of non-profit organizations, I would like to discuss the level and degree of disclosure of financial information in the government’s new Draft of Religious Groups Law.
