Many European countries do it differently. When you move to a town in Germany, for example, you are asked to state your religion at the city office. Unless you say none, you are then assessed a surtax of 8 percent on your income tax liability, and the funds are paid directly to your religious community.
With a progressive income tax, this means that the rich pay a greater share of their incomes to support religious institutions than the poor do.
No need to go harassing delinquent members; it’s pay to play.
Why Cant Religion Be Pay to Play? – Freakonomics – Opinion – New York Times Blog.