O estado Laico e Teísta – Uma análise sobre a tributação de templos religiosos

Abstract

The referred work is a study of the general aspects of secularism in the Brazilian State, from the perspective of the Brazilian Federal Constitution of 1988, with a main approach on the taxation of religious temples and its effects, as well as immunity and possible exemptions over their income and assets. The first chapter addresses the background history of secularism in the Brazilian State through a synthesis of the path of secularism in the existing constitutions in Brazil. The second chapter explores the tax principles and exemptions and immunities, which are directly reflected on religious temples as a tax incentive offered by the secular state. The last chapter conceptualizes the religious temples and considers the reasons for immunity and exemption levied on them. Therefore, this study investigates the aspects of Brazilian State defined as Secular and as Theistic, according to what is explained in the 1988 Federal Constitution and its historical implications in the contemporary society. As a logical consequence, it points out the relationship between religious freedom, secularism and tax incentives for Religious Temples so that, at the end of this study, it is possible to conclude the specifics of secularism in the Brazilian State, as a secular country sui generis.