A imunidade tributária como instrumento de promoção da educação

Abstract

This study deals with the tax immunity of non-profit educational institutions as an important instrument for contributing to the democratization of education in Brazil. The research aims to show how tax immunity, established by art. 150, VI, "c" and art. 195, § 7 of the Federal Constitution, emerges as an important instrument with significant potential to boost and preserve the number of Educational Entities and thus promote access to education. However, the institute of immunity is shrouded between the lines that were not precisely defined by the constitutional legislator and, for this reason, require clarification. In this respect, this research, using the deductive method, develops an analysis aimed at understanding what the institute of tax immunity is for educational institutions, highlighting the requirements for obtaining the benefit expressed in the constitutional text and in infra-constitutional legislation, in addition to demonstrating how excessive bureaucracy makes it impossible to grant tax immunity and how the lack of a definition of what an educational institution that functions as a charitable social assistance entity would be obscures and creates jurisdictional differences as to which entities would be covered by tax immunity. Despite the lack of clarity regarding the granting of the immunity provided for in articles 150, IV, c and 195, §7, both of the Federal Constitution of 88, case law has already been expanding the scope of the educational institutions covered, as well as simplifying the process of obtaining these immunities, in order to give effect to the objectives of the original constituent legislator. The study concludes that reducing bureaucracy and broadening the scope of tax immunity can contribute to the process of democratizing education in Brazil, since the end of these obstacles would make it possible to include a greater number of non-profit educational institutions in the tax immunity institute.