By exempting churches from taxes, the government forces its citizens to make up for these institutions' lack of monetary support in their personal tax payments. In this way, it forces citizens to support religious institutions, thereby violating their religious freedom. The churches receive favorable treatment through their tax-exempt status, indicating the government's bias toward religious institutions. With these points in mind, many argue that the church tax exemption violates the religious freedom ideals of modern liberal societies.
[P1] As churches do not pay their fair share of taxes, individual citizens are forced to make up for this by supplementing them through their own taxes. [P2] This is a contravention of their religious freedoms.