Acceso usuarios
Heleno Florindo da Silva
The Brazilian State is going through turbulent times in various aspects of its structures, whether normative, social or political. With this observation, we begin this study with the aim of contributing to the debate on Brazilian tax legislation and jurisprudence, especially regarding the role of the State as a collector of taxes [tributos] (especially taxes [impostos]) and the relationship it maintains, at this point, with the Religion (leto sensu), in the socio-political reality of the 21st century. From a reading inherent to the multiple-dialectic methodological perspective, we will seek, with the present study, to reach an answer to the present research problem: from a historical-normative analysis of the relationship between the foundations of the modern State and Religion (Christianity ), with the constitutional and jurisprudential normative construction of tax immunity for Religious Temples, it is possible to understand the need to revisit the aforementioned immunity hypothesis, adapting it to the fundamental objective of the Republic of forming a free, fair and, above all, solidary society?
