Tributação de entidades religiosas: custo de oportunidade na aplicação de impostos no Brasil

Abstract

The tax immunity of religious entities, guaranteed by law in Brazil, was discussed and questioned in this research, based on an empirical exercise that studies a possible end of this benefit and the beginning of the imposition of certain taxes on these institutions. Through historical, international and controversial approaches involving religious institutions, the research delved into the opportunities not taken advantage of by the State to generate a new source of income for the public machine and questioning the way in which the law guaranteeing this benefit is in force today. tributary to religious entities. Complementing the discussion and making the research an empirical exercise on the subject, two tools were used: 1) a public questionnaire to capture popular perceptions on the subject; and 2) three different simulations for cases in which there would be the determination of taxes to religious entities, finding the opportunity cost of the Brazilian State mainly from data obtained from these institutions in the country. The propositions made are converted into a conclusion based on the feasibility of extinguishing the tax benefit, such as the indication of the legal process necessary to carry out this change in the Brazilian Constitution.