Religious freedom is one of the fundamental human rights that are enshrined both internationally and nationally.All modern States ought,within their internal law,to defend the right of religious freedom in order to preserve the peaceful nature of a modern society.This work has attempted to study the existing literature,to carry out comparative law research and to criticize the current situation linking religious freedom as a supreme and constitutional good and the tax obligation of natural persons that is consistent with their mandatory contribution to public burdens on the basis of their ability to pay and their social role.