IMUNIDADE TRIBUTÁRIA DOS TEMPLOS DE QUALQUER CULTO: LIBERDADE RELIGIOSA E O ESTADO LAICO BRASILEIRO

Abstract

The relationship between state and religion, over time, signalizes the need of adopting a secular position nowadays. 1988 Federal Constitution explicitly safeguards religious freedom and ensures the free exercise of worship promotion, therefore protecting the places of its effective exercise and its liturgies. In its text, the Constitution confers to Union, States, Federal District and municipalities power to institute taxes included in the tax jurisdiction of each entity. This constitutional right exercise is limited by tax immunity legal institute which, in turn, departs taxes incidence. Specifically, tax immunity for all temples of all cults has been used by the higher courts in an overly amplified manner. The concepts used by law for terms like religion, temple and worship directly impacts tax benefit coverage and in no way resemble the meanings assigned by religions sciences. Thus, the balance pursued by the constitutional legislator for a secular state is threatened even by the criteria used to identify the religious character in the many forms of religions presents in a pluralistic society. On the other hand, it would be possible to religion’s science to contribute so much that juridical science can, in fact, attain the objectives objectified in the constitutional text, keeping the secularism and avoiding the privilege of some religions over others.