Liberdade religiosa e a imunidade tributária

• Autor(a) principal: Serrano, Mônica de Almeida Magalhães
• Data de Publicação: 2021
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/24613
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Liberdade; Liberdade à religião; Estado laico; Imunidade tributária dos templos de qualquer culto; Liberty; Religious liberty; Secular State; Tax immunity to temples of any cult

The paper explores the meaning of liberty from diversified philosophical theories and through historic contextualization in order to establish the limits and the scope of the concept. Thus, liberty, in a current and comprehensive concept, must comprise in itself the accomplishment of the citizen’s essential needs, such as access to health and education or a minimum subsistence level. Based on that conceptualization, the question of the power to tax is introduced as a counterpoint to the liberties which are expressed in many species as essential elements for the citizenship exercise. For this purpose, a broad connotation of public liberties is used, as a way to configure those innumerable expressions as fundamental rights, drawing up their assumptions and dimensions. Consequently, the dimensions of fundamental rights are described from the standpoint of multiple doctrines, setting the right to democracy and pluralism among the rights of the fourth dimension, as well as the fundamental right to a harmonic multiracial and religious coexistence. Comprising many facets, the concept of religion is pursued to be established in order to precise the content of religious liberty, which consubstantiate multiple fundamental rights, and its meaning in the core of the Modern, secular and pluralist State. That said, secularity in Brazil, its characteristics and limits are here analyzed, as well as how the religious liberty is placed in the democratic State, given that tax immunity is its consolidation instrument, to which the nature of this real institutional guarantee is attributed. In order to establish the extension accredited to temples of any cult, based on concrete and controversial cases under the light of the doctrine and the jurisprudence, tax rules conveying immunity and interpretation vectors that must be used are covered. Because it is an essential subject, in addition to an interpretation, a classification regarding tax immunity in temples of any cult is carried out in conjunction with the significances that arise from it. Finally, the paper presents the central core that must figure as the object of tax immunity in temples of any cult and as a crucial element for the defense of a secular and pluralist State in a democratic environment, which do not encompass the principle of contributory capacity, especially as an element given to provide a tolerant and pacific social ambiance