The article focuses on a crucial segment of a discussion regarding the legitimacy of conscientious exemptions, namely the burden inquiry. The controversy around this issue involves different ways of identifying the proper object of the inquiry, and the types of evidence that should be considered in the assessment. I claim that there are three main approaches in the discussion regarding these issues: the incommensurable religious costs account, the subjective religious costs account, and the objective religious costs account. In the article, the peculiarity of each position is highlighted and the evaluation of main arguments is provided. I argue that the main justifications advanced for the incommensurable religious costs account and the subjective religious costs account do not stand up to critical scrutiny, and that the objective religious costs account is the most plausible position in this debate.

中文翻译：

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良心与负担调查——豁免案件应调查什么，为什么？

本文重点讨论关于良心豁免合法性的讨论中的一个关键部分，即负担调查。围绕这个问题的争议涉及确定调查的适当对象的不同方法，以及评估中应考虑的证据类型。我声称在讨论这些问题时主要有三种方法：不可通约的宗教成本账户、主观的宗教成本账户和客观的宗教成本账户。在文章中，强调了每个立场的特殊性，并提供了对主要论点的评价。我认为，不可通约宗教成本账户和主观宗教成本账户的主要理由经不起严格审查，