The article reflects on the common assertion in Brazil that churches do not pay taxes, highlighting how this has become a symbol of the problematic relationship between state and religion in the country. It notes that while Brazil's tax exemption for religious institutions is frequently critiqued, such practices are also found in other liberal democracies, pointing to a broader trend rather than a unique problem. The text further explains that the real peculiarity in Brazil lies in the political struggles that extend the range of these exemptions indefinitely, rather than in the exemptions themselves.

The author recounts a personal experience during a year-long research stay in Leipzig, Germany, where a registration form asked about religious affiliation, with the implication that individuals declaring a religion would be required to contribute to a church tax. This example demonstrates a contrasting approach to church funding and taxation, as in Germany and some Nordic countries, the state collects taxes from religious adherents while also offering exemptions to certain religious structures, suggesting a more structured relationship between church and state.

Ultimately, the article presents a critical examination of the concept of tax exemption for churches, encouraging reflections on how such policies are implemented in different democratic contexts and what implications they have for the integrity of church-state relations in Brazil. It implies that a reassessment of these exemptions could lead to better accountability and transparency in both religious and state institutions.