As distorções da imunidade tributária dos templos de qualquer culto e a necessária consideração do impacto sobre os orçamentos municipais

Abstract

The present dissertation aims at tax immunity of any temples and the analysis of the budgetary financial impact on municipal tax revenues. The research is justified, despite the profusion of works on the matter, to find distant a dominant and peaceful legal thought. In addition, during periods in which spending cuts are discussed, it is salutary to focus on the various types of tax benefits and to analyze the feasibility of their maintenance or not, from a perspective of purpose and effectiveness. It is our objective to verify the validity of the indication that the immunity of the temples is a necessary condition for the realization of the fundamental right of freedom of conscience and belief, as well as to point out the distortions of its creation and application, notably by colliding with other norms of constitutional hierarchy , in particular the principle of equality, contributory capacity and the lay state. It is also the objective of this research to verify the immunity framework in the category of fiscal benefit and as such, to discuss the need for its consideration in the elaboration of budget laws. We use the deductive method to analyze the constitutional and legal texts as well as the doctrinal texts on the subject of immunities in order to develop research that translates the essence and normative discipline of the tributary immunity of the temples of any cult. And from the inductive method, starting from the particular to the general, of the effects to the cause, to discuss the impact of the immunities on the municipal budgets.