Imunidade tributária dos templos religiosos no Brasil: análise da recomendabilidade e viabilidade da extinção da norma imunizante

• Autor(a) principal: Dacoregio, Vitor Rohling
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Universitário da Ânima (RUNA)
• Texto Completo: https://repositorio.animaeducacao.com.br/handle/ANIMA/6200
• topic: Imunidade tributária; Templos religiosos; Extinção

The present study aims to study the tax immunity of temples of any cult, performing an analysis on the feasibility and recommendation of the extinction of the immunizing standard, assessing the constitutionality and legality, as well as the social and economic factors involved with the theme. It is an exploratory monographic bibliographical and documentary research, with a legal bias, using as sources of research the doctrine, laws, jurisprudence, scientific articles, articles of magazines and newspapers, data made available by governmental organs and draft laws. The method of approach is qualitative, of a deductive nature. When the subject was approached the historical, transiting in the middle of the tributary immunities, until arriving the intributability of the temples of any cult and its peculiarities. Tributary immunity is conceptualized and it is located in the Brazilian Constitutions, also exploring the concept of temples of any cult. The work shows the advantages and disadvantages of the extinction of the immunizing standard, the collection of religious entities and the ease in its creation, presenting favorable and unfavorable opinions on the subject. Finally, it addresses constitutional matters, such as fundamental rights and stonework clauses. The results obtained from the survey indicate that, considering the huge collection of temples, the ease of creating new temples, scandals involving churches and their leaders with tax offenses, inadequate use of immunity and lack of supervision of money collected, and of the great help to the public coffers in case there were incidence of tax on the temples, it is advisable the extinction of the tax immunity of the temples of any cult present in the Federal Constitution. Regarding the feasibility, considering the understanding that tax immunity is not a stony clause, it would be possible to elaborate a constitutional amendment abolishing or modifying the tributary immunity of the temples. However, it is concluded that the prevailing understanding is in the opposite direction, stating the tax immunity as a stony clause and, in this sense, based on the majority understanding of doctrine and jurisprudence, it is not legally and practically viable the extinction of the tributary immunity of the temples of any cult.