The present study addresses the conection between religion and taxation, specially the Brazilian constitutional provision of secularism, religious freedom and the observance of the precepts of tax immunity in the temples of any worship in the constitutional body. We intend to analyze, since its conception, the tax immunity from the historical and constitutional paradigm of the existence of religious freedom as the basis of limiting the power of taxing religious temples. This paper also discusses a proposed Amendment to the Constitution presented in 1993, that intended to suppress the tax immunities from the constitutional text, as well as the decision of the Supreme Court that faced the issue in Extraordinary Appeal.. Although with differences among ministers and fundaments, the decision broadened the understandings of the mentioned religious tax immunity. Finally, the taxing model legally introduced in Italy is examined, discussing what actually deserves constitutional recognition, according to what in that time was intended by the original legislator. This way, we intend to pursue a proper understanding of the principles contained in the Federal Constitution on the issue.