THE TAX IMMUNITY OF TEMPLES OF ANY CULT AND ITS FUNCTIONALITY
The theme of this article is the Tax Immunity of Temples of Any Worship and its Functionality. The following problem was investigated: "to understand the function of immunity, as a norm that guarantees fundamental rights, and the basis for editing the normative statement in Constitutional Tax L...
| Autores: | , |
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2020 |
| País: | Brasil |
| Recursos: | Faculdade Processus (DF) |
| Repositorio: | Revista Processus de Estudos de Gestão, Jurídicos e Financeiros (Online) |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs2.periodicos.processus.com.br:article/276 |
| Acesso em linha: | https://periodicos.processus.com.br/index.php/egjf/article/view/276 |
| Access Level: | acceso abierto |
| Palavra-chave: | Imunidade. Constituição. Templo. Culto. Funcionalidade. Immunity. Constitution. Temple. Cult. Functionality. |
| Resumo: | The theme of this article is the Tax Immunity of Temples of Any Worship and its Functionality. The following problem was investigated: "to understand the function of immunity, as a norm that guarantees fundamental rights, and the basis for editing the normative statement in Constitutional Tax Law". The following hypothesis was considered "explain the discussion about the limitations and scope of the tax immunity of religious temples". The general objective is "to examine the legal institute of tax immunity of the temples of any cult". The specific objectives are: "study of the definition of immunity", "its presence in the Brazilian constitutional texts" and "the function of immunity" This work is important because it analyzes the different doctrinal positions regarding the concepts conferred to religious immunity, as a result normative insufficiency. The qualitative and quantitative inductive method was used, seeking information in books by renowned authors in the field, articles on the subject, in addition to consultations with data collected in research institutes |
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