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Master's Dissertation
DOI
https://doi.org/10.11606/D.2.2020.tde-01052021-192546
Document
Author
Full name
Raphael Crocco Monteiro
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2020
Supervisor
Committee
Oliveira, Regis Fernandes de (President)
Abraham, Marcus
Carrazza, Roque Antonio
Scaff, Fernando Facury
Title in Portuguese
Estado e instituições religiosas: vedação ao embaraço e ao fomento
Keywords in Portuguese
Constituição de 1988
Igreja e Estado -- Brasil
Imunidade tributária -- Brasil
Instituições religiosas -- Brasil
Subvenção -- Brasil
Abstract in Portuguese
A constituição psíquica do ser humano é essencialmente simbólica. Sua rotina é permeada por ritos, enquanto sua fala é cheia de significações. Em determinado momento da história, o homem elegeu determinadas coisas como sagradas, em detrimento das demais, profanas. Tais objetos sagrados o elevaram espiritualmente, assumindo, o homem, uma relação íntima com o transcendente. O sentimento religioso é marcante na sociedade, que necessita crer que há algum sentido na vida. Isso não foi ignorado pelo constituinte originário, prestigiando a liberdade religiosa mais do que as demais liberdades constitucionais. No presente trabalho, pretende-se estudar a fundo as vedações previstas no inciso I do artigo 19 da Constituição Federal, sob as perspectivas do Direito Financeiro e Tributário, bem como delinear uma relação saudável entre Estado e Instituições Religiosas em prol do atingimento do interesse público.
Title in English
State and Religious Institutions: prohibiting embarrassment and fomenting
Keywords in English
Archetypes. Secularism
Financial Law
Symbols
Tax Law
Abstract in English
The psychic constitution of the human being is essentially symbolic. His routine is permeated by rites, while his speech is full of meanings. At a certain point in history, man chose certain things as sacred, at the expense of others, profane. Such sacred objects elevated him spiritually, assuming the man an intimate relationship with the transcendent. Religious feeling is striking in society, which needs to believe that there is some meaning in life. This was not ignored by the original constituent, giving prestige to religious freedom more than other constitutional freedoms. In this work, we intend to study in depth the prohibitions provided for in item I of article 19 of the Federal Constitution from the perspective of Financial and Tax Law, as well as to outline a healthy relationship between the State and Religious Institutions in order to achieve the public interest.
 
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Release Date
2023-05-01
Publishing Date
2021-08-25
 
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