Estudos críticos sobre a imunidade religiosa

Abstract

Religious freedom of temples of any cult and a constitutional limitation the power to tax, and works as a legal instrument for the promotion of religious freedom, which is a fundamental right. It is approached about the constitutional nuances about the tax immunities, analyzing the fundamentals as justified. However, the goal is to show that one religious immunity has not met with its essential tasks and, therefore, a need arises that such either institute revised. It presents situations which, churches are used paragraph private interests promotion and realization of illicit activities, as tax evasion and money laundering. At from the bibliographical analysis and actual, is observed if that brazilian legislation lacks what rules governing the activity of religious institutions, and finally, are presented legal proposals in order to solve the problems hiccup light of the democratic rule of law.