Title: Vatican City Politics, government, and taxation, Information about Politics, government, and taxation in Vatican City
Headings: Vatican City - Politics, government, and taxation
Vatican City - Politics, government, and taxation
Content: The Holy See is recognized under international law and enters into  certain international agreements, but, strictly speaking, it is not a  civil state operating under civil laws, but an absolute monarchy in  control of the Roman Catholic Church, ruling according to the Apostolic  Constitution of 1967. It is as the Holy See rather than the State of the  Vatican that the country sends and receives diplomatic representatives  to and from around the world. The head of government, generally a  cardinal or archbishop whose appointment and authority is conferred by  the Pope, is the secretary of state. He presides over the Pontifical  Commission, or cabinet. The legal system governing church matters is  founded in canon, or ecclesiastical, law but judicial matters outside  the Church are dealt with by the Italian judiciary in Rome. There are no political parties in the country, but all cardinals under  the age of 80 have the vote in electoral issues within the Church. Internally, the Swiss Guard has been responsible for the personal safety  of the Pope since 1506, but in reality, its function is ceremonial and  policing of the state is left to the Civil Guard. There is no military  arm, and Italy takes responsibility for defense. There are no taxes, no restrictions on the import or export of funds,  and no customs or excise duties payable in the Vatican City. Employees of the Vatican pay no income tax and no customs duty on gasoline or goods that they buy in the Vatican.