O paradoxo da imunidade tributária religiosa sob a ótica do Antigo Testamento e da Constituição Federal de 1988

Abstract

The following thesis is a study of the paradox of religious tax immunity, from the perspective of the Old Testament and the 1988 Federal Constitution. The paradox of religious tax immunity, when analyzed in light of the Old Testament and the Federal Constitution of 1988, reveals a complex interaction between taxes, religion, State, and society. In the Old Testament, taxes played a fundamental role in political and social organization, including exemptions for religious and priestly activities. This historical influence is crucial for understanding religious tax immunity in contemporary times, especially when analyzing the existing relations between state politics and religion. Religious tax immunity, although rooted in Brazilian history since territorial discovery, presents current challenges. The exponential growth of religions is directly related to the need to practice faith, along with the constitutional guarantee that favors the dignified functioning of temples for the faithful who attend these places of worship. The diversion of purpose, such as commercial practices, political involvement, and corruption, are critical issues that arise when seeking to balance religious freedom with state oversight. The consideration of the impact of this tax immunity on society is equally important, as the exemption of certain taxes represents a significant loss of revenue for the State. The paradox between religion and State, evidenced both in the Old Testament and the Federal Constitution, highlights the complexity of this relationship. While religious freedom, secularism, a secular state, and the autonomy of religious entities are principles limiting the power to tax, the state, through oversight, must ensure that religious organizations fulfill their purposes without harmful deviations to society, maintaining balance and respect for religious entities in order to guarantee the enjoyment of tax immunity to those who truly perform religious functions. The thesis demonstrates that the theme in question, besides being recurrent, raises additional debates. In this sense, the definition of what constitutes a temple and a religious cult is essential for understanding tax immunity