Igualdade tributária e racismo religioso: a ausência de imunidade para templos de religiões afro-brasileiras

Abstract

Objective: This research analyzes the obstacles faced by the terreiros of Afro-Brazilian religions in Camaçari, BA, in exercising the tax immunity provided for in Article 150 of the Federal Constitution of 1988, considering the legal, social, and cultural dimensions that condition its implementation. Methodology: The research, of a qualitative nature and deductive method, was based on bibliographic review, documentary analysis, and survey of federal and municipal legislation, in addition to the examination of local data on the application of the benefit. Results: The results reveal the unequal application of tax immunity, characterized by bureaucratic obstacles, the absence of clear protocols, and institutional discrimination, which impose requirements incompatible with the terreiros' historical and cultural specificities. Theoretical and methodological contributions: Theoretically, the study contributes to the debate on secularism, structural racism, and legal inequality, expanding the dialogue between tax law, public policies, and religious diversity. Methodologically, it offers a model of analysis that integrates normative, cultural, and institutional aspects, applicable to other contexts of exclusion. Social and management contributions: the study proposes intervention guidelines for the municipality of Camaçari and for the terreiro communities, such as documentary flexibility, land and legal regularization programs, training of civil servants, educational booklets, and the creation of permanent channels of dialogue. The relevance and originality of the study lie in evidencing how religious racism is expressed in the tax sphere and in proposing concrete solutions for public management that promote equal rights, religious freedom, and appreciation of Afro-Brazilian cultural heritage.