Uma análise crítica da interpretação extensiva jurisprudencial e doutrinária da imunidade dos templos de qualquer culto

Abstract

This study aims to analyze the tax immunity granted to religious temples, as established by the 1988 Constitution. The research explores the separation between religion and government, a fundamental principle of the Democratic Rule of Law, and how the tax exemption granted to religious institutions—initially intended to ensure religious freedom—has been expanded over time through jurisprudential interpretations, legal precedents, and legislative updates. The Constitution guarantees freedom of belief and prohibits federal entities from favoring specific religious practices. However, the issue of tax immunity, initially limited to places of worship, has come to include other aspects such as services, income, and assets linked to religious entities. This study discusses the evolution of this immunity and its impacts, particularly regarding the inequality created by the exemption of taxes, such as IPTU (a property tax), on church-owned real estate. Additionally, it examines the possible consequences of this exemption for competition among religious entities and the increased tax burden on the general population. The research also addresses the growing assets of churches and the accumulation of tax debts, such as social security contributions, which are not covered by immunity. The analysis of legislative changes, jurisprudential positions, and the implications of this expansion of tax immunity are the main focuses of this study, seeking to understand the effects of this policy on Brazil's tax and economic landscape.