Imunidade tributária das entidades religiosas

• Autor(a) principal: Silva, Eduardo Henrique Coutinho da
• Data de Publicação: 2018
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/27178
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Imunidades; Competência; Valores; Liberdade de crença; Instituições religiosas; Finalidades essenciais; Immunities; Competence; Values; Freedom of religion; Religious institutions; Essential purposes

The purpose of this study is to provide an overview of tax immunity that benefits religious institutions. Tax immunities are norms contained in the constitutional text, which establish the incompetence of federal entities to impose taxes in certain situations as a method to give effectiveness to established values in society. The tax immunity of religious entities has its origins in the separation between the State and the Church. It is an instrument created by the constituent legislator to avoid state interference in the exercise of worship, freedom of belief and the development of religious activities, which would occur if there were regular taxation. Moreover, it serves as a stimulus for these entities to perform, satisfactorily, activities in the social field, philanthropy, humanitarian aid to those most in need. For this reason, immunity should be broad, covering all taxes and other tributary species, as a way to assure the full destination of the revenues earned by these entities in the exercise of typical and atypical activities in the implementation of their essential purposes