CLEANSING THE SOUL AND CAPITAL

AN ANALYSIS OF NARCO-PENTECOSTALISM AND TAX IMMUNITY OF RELIGIOUS TEMPLES AS A TOOL FOR TAX EVASION AND MONEY LAUNDERING

Abstract

This study analyzes the phenomenon of narcopentecostalism, a term that describes the articulation between criminal factions and neopentecostal segments in Brazilian urban peripheries. The research examines how faith is instrumentalized as a mechanism of symbolic, territorial, and economic domination, especially in areas marked by the structural absence of the State. In this context, criminal groups employ religious discourse to legitimize practices of social control, establish local norms, and strengthen their authority, effectively state functions such as security, conflict mediation, and regulation of everyday life. One of the central axes of the study is the analysis of the tax immunity granted to religious temples, identified as an instrument susceptible to tax evasion, money laundering, and asset concealment, ultimately contributing to the financing of criminal organizations. The article also discusses the legal challenges involved in classifying these groups as criminal organizations, highlighting the evidentiary difficulties arising from the use of religious structures as a façade of legality. Finally, it argues that addressing narcopentecostalism requires the effective application of existing legal norms, integrated action among oversight bodies, and the strengthening of public policies, at risk of perpetuating the symbiosis between religious, economic, and criminal power.