A IMUNIDADE TRIBUTÁRIA AOS TEMPLOS DE QUALQUER CULTO: ANÁLISE DO SEU CONCEITO E ALCANCE À LUZ DA SUA CRIAÇÃO E DOS DESVIOS DE SUA FINALIDADE

Abstract

This work analyzes religious immunity, based on the Federal Constitution of 1988, presenting its different perspectives, from the understanding of the concept, as well as the relation of religious immunity with complex questions, such as: its extension to properties that are not linked religious organizations, religions of African origin and tax evasion. Thus, in order to achieve the proposed objectives, this research is organized in three chapters. In the first one, the Brazilian State is approached and taxed, presenting the basic concepts that serve as reflection for the other chapters. Secondly, the second chapter presents the limitations to the power of taxation, established in the Federal Constitution, as well as its relationship with the phenomenon of religion, an opportunity in which even some cases are presented to the higher courts, establishing the interface between immunity and religious organizations. In the third and final chapter, some controversial aspects of religious immunity, especially the possibility of distortion of its purpose, the occurrence of tax evasion through religious organizations, as well as the consequences of these cases are analyzed in a more specific way. Finally, there is discussion about religious immunity and the impossibility of its suppression of the Constitutional Tax System, in view of the relevance to the fundamental right to religious freedom.