TAXES AND HUMAN RIGHTS: RELIGIOUS TAX EXEMPTION AS A POTENTIAL ECONOMIC INCENTIVE TO HOMOPHOBIA

Authors

  • Douglas Antônio Rocha Pinheiro Universidade Federal de Goiás

DOI:

https://doi.org/10.5380/rfdufpr.v61i1.43439

Keywords:

Religious tax exemption. Support to homophobia. Economic analysis of human rights.

Abstract

This paper is the result of a comprehensive interdisciplinary research that investigates whether (and how) the economic studies can support claims to human rights. This article, specifically, aims to verify if the religious tax exemption, guaranteed by the Brazilian Constitution to the temples of any denomination, creates competitive advantages for churches in disputes which they polarize against LGBT advocacy organizations in the public sphere. To reach this purpose, this article displays a bibliographic research about the legal extent of such immunity under the light of the interpretation made by the Brazilian Supreme Federal Court, as well as on its impact on religious market and in the public opinion market – especially about the debates that deals with sexual orientation and gender identity issues. At last, the text pleads the extension of the tax exemption to LGBT advocacy organizations in order to correct a failure of the public opinion market and to avoid an economic incentive to homophobia.

Author Biography

Douglas Antônio Rocha Pinheiro, Universidade Federal de Goiás

Professor Adjunto do Programa de Pós-Graduação Interdisciplinar em Direitos Humanos – Mestrado – da Universidade Federal de Goiás (UFG, Goiás, GO, Brasil). Doutor e Mestre em Direito, Estado e Constituição (UnB). Mestre em Ciências da Religião (PUC/GO). E-mail: darpinheiro@gmail.com

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Published

2016-04-29

How to Cite

Pinheiro, D. A. R. (2016). TAXES AND HUMAN RIGHTS: RELIGIOUS TAX EXEMPTION AS A POTENTIAL ECONOMIC INCENTIVE TO HOMOPHOBIA. Revista Da Faculdade De Direito UFPR, 61(1), 145 – 163. https://doi.org/10.5380/rfdufpr.v61i1.43439

Issue

Vol. 61 No. 1 (2016)

Section

Artigos

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