O IMPACTO DA IMUNIDADE TRIBUTÁRIA NAS ENTIDADES RELIGIOSAS E SUAS AÇÕES SOLIDÁRIAS: O CASO DA IGREJA BATISTA EM CAPUABA, VILA VELHA/ES

Abstract

The research undertakes an investigation into the impact of religious tax immunity on religious entities of any faith and their solidarity actions. This will be done based on a model developed in the Baptist Church, in the Ataíde neighborhood, in the Municipality of Vila Velha-ES, which is a Christian religious entity that reverts to the State the resources saved with religious tax immunity, even though this is not the criterion that guarantees this right. The nature of the research is qualitative and, for that, it resorts to bibliographic and documentary research and a case study. The research is divided into three chapters. In the first, it aims to understand the concepts of tax immunity, temple and religious entity, that is, it is the chapter that structures the theoretical framework of the research. In the second chapter, the concepts of religious freedom, secularism of the State and secularism are discussed, justifying the relevance of State neutrality to obtain the results inherent to religious freedom and religious tolerance. In the third chapter, the results of the case study carried out in the Baptist Church are analyzed and an action plan is proposed for religious entities of any cult or belief on the processes of acquiring religious tax immunity, if they decide to apply its benefits in actions and solidarity projects in the local community. It can be inferred that the resources saved through religious tax immunity can be invested in social actions and projects and, thus, guarantee benefits to the local community, regardless of the belief of the people who live in it.