Análise da imunidade religiosa no sistema tributário brasileiro: questões controvertidas

Abstract

This monograph aims to analyze the tax exempts for religious and related organizations. Applying a neoconstitutional theoretical framework, three main doctrinaire and jurisprudential controversial questions about this subject were examined. The first one deals with freemasonry and concludes that this is not a religion, but a life’s philosophy. The next point analyze the tax exempts of cemeteries and concludes that only those with no lucrative purpose must have the tax immunity. The last controversial question is related to indirect taxes and concludes that the immunizing tax mantle will only apply to religious organizations that produce goods whose profit can be reversed for their own activities maintenance.