Banca de DEFESA: Guilherme Martins do Nascimento

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Guilherme Martins do Nascimento
DATE: 19/08/2022
TIME: 14:30
LOCAL: https://teams.microsoft.com/_#/l/meetup-join/19:meeting_MjU2NjlmMmQtZDhhNC00NDc2LThkMzMtNmJjNTA0ZmE
TITLE:

TAX IMMUNITY FOR TERREIROS: A study on the concept of "temples of any worship" adopted in the Brazilian legal system

KEY WORDS:

religious racism; Afro-Brazilian religion; terreiro; tax immunity; temple of any worship; new fiscal sociology

PAGES: 104
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The exercise of the right to tax immunity on temples of any worship is a demand pleaded by Afro-Brazilian religious communities since the Federal Constitution of 1988. With the objective of investigating the concession of this constitutional guarantee to the povo de santo, this dissertation analyzes religious racism and how it is present in tax relations. For this, were used a literature review on race and racism, the exposure of legal interpretations of thinkers in the area of tax law and analysis of three decisions of the Supreme Court on the institute of tax immunity for temples of any worship. Requests for access to information were sent to the municipal finance departments of ten Brazilian state capitals. The results were analyzed through the lens of the new fiscal sociology studies and showed a near absence of requests for tax immunity for terreiros. In this sense, it was identified that structural racism is still effective in making the conquests of the black population unviable. The research concludes that the history of persecution against the saint people, the presence of a socio-legal order based on standards of whiteness, make up a context of low applicability of constitutional guarantees that deal with the tax-terreiro relationship.

BANKING MEMBERS:
Presidente - 1904522 - JANAINA LIMA PENALVA DA SILVA
Interno - 1905321 - GUILHERME SCOTTI RODRIGUES
Interno - 321346 - MENELICK DE CARVALHO NETTO
Externo à Instituição - FRANCISCO MATA MACHADO TAVARES - UFG