A (in)constitucionalidade da “taxa de limpeza pública” instituída pelos municípios brasileiros

Abstract

This paper aims to draw a parameter on the constitutionality of the collection of the Urban Cleaning Fee, where its consonance with the legality is of fundamental social interest, considering that the municipal government has the need to generate revenue for the supply. of the service rendered to the population and on the other hand, the clamor of society for the reduction of the tax burden in force. Drawing a line by the points to be analyzed, through the law, jurisprudential and doctrinal legislation, it is pointed the necessity to respect the precepts of article 145, II, of the Federal Constitution that prohibits the collection of indivisible and non-specific tax. Such understanding is supported by the impossibility of having a fair tax base for the taxpayer, since there is no calculation base to measure the collected waste, so municipalities use other taxes as a basis to calculate the amount that each taxpayer or household produces. , as if they produced the same amount of waste, a fact forbidden by the National Tax Code and the Federal Constitution. It is noteworthy that Brazilian municipalities face several problems with revenue generation and that pointing the legality in taxes can give encouragement to the care of extreme environmental and social importance, such as waste collection. Finally, after a detailed analysis of the legal requirements, this study will be conducted on the application of the binding scoresheet 19 of the Supreme Court which formed an understanding of the constitutionality of the aforementioned fee and through this, will open the possibility of further complement to its literature, since the Such rate is considered as recent creation and may bring other understandings about its applicability.