Análise crítica das Imunidades tributárias religiosas e a possibilidade de sua limitação

Abstract

The present research aims to analyze the institute of religious tax immunities in Brazil, provided in subparagraph "b" of Subsection VI of Article 150 of the Federal Constitution. To do so, an analysis of the legal nature of religious tax immunities, the fundamental rights that give rise to this and the history of taxation of religious entities in Brazil. This analysis has as its starting point the doctrine and the jurisprudence of the Federal Supreme Court on these immunities, seeking to make compatible its current interpretative extension with the legal nature of the institute itself. It also considers extensive empirical data about the revenue of religious entities in Brazil in the last decade. Reflects, finally, on the normative scope given to tax immunities by both the constitutional text and the constitution, seeking to understand its limits as well as propose possible forms of taxation of religious entities in line with such understandings.