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- Title
Cultos de matriz africana: análise antirracista e decolonial sobre a imunidade tributária em Poções-BA.
- Authors
Fagundes Sarno, Antonio Leandro; Oliveira de Carvalho, Cláudio
- Abstract
This article aims to reflect on the institutional racism that is perpetuated in the maintenance of the collection of Tax on Urban Territorial Property (IPTU) to african places of worship in the municipality of Poções, in Bahia, as well as on the need to implement public policies and a decolonial legal hermeneutics that value afrodiasporic culture. The study was anchored in the light of the Federal Constitution of 1988, highlighting the discussion of racism within public policies, the concepts of tribute and tax immunity as a political and decoloniality process. The methodological route followed a qualitative approach, bibliographic in nature, based on Brazilian legislation and scientific articles, dissertations and books available on the Internet. The time frame corresponds to the last two financial years 2021 and 2022 for the collection of IPTU on urban properties in the municipality of Poções. Finally, it is considered that the insistent collection of IPTU in spaces of religious worship of African origin, contrary to compliance with the Federal Constitution of 1988, echoes the strong patriarchal and racist remnants in which Brazilian society still perpetuates in its daily practices.
- Subjects
BAHIA (Brazil : State); GOVERNMENT policy; TAX collection; DECOLONIZATION; RACISM; CONSTITUTIONS; INSTITUTIONAL racism
- Publication
Odeere, 2023, Vol 8, Issue 1, p302
- ISSN
2525-4715
- Publication type
Article
- DOI
10.22481/odeere.v8i1.11691