A contribuição de iluminação pública e seus contornos jurídico-sociais

Abstract

The present research refers to the Contribution for Public Lighting Service, also called COSIP or CIP, in view of its legal-social contours and the potential consequences on the taxation aspects of this service and its particularizations. The general objective of the research is to present the legal-social outlines of this special contribution, its implications and developments, making it possible, in addition, to substantially confront the other tax species. The salutary justification is the primordiality of assimilating the mutations that occurred with the contribution of the public lighting service, paying attention, primarily, to the repercussion in a practical sense, it is intended to establish a copilation of these implications, namely: the thesis of unconstitutionality, the realization of these collections and their results, the absence of improvements in public lighting, among others, in order to deepen the theme. Regarding the methodological path, this research is characterized as deductive, structuralist and monographic, regarding the approach method and procedure methods, respectively. Besides, it relies on research techniques, such as bibliographic and documental research. The qualitative, exploratory and descriptive nature of the investigation is also highlighted. It remains admirable the contribution of the study to demonstrate the presence of judicial and social repercussion, which can awaken a legal uncertainty in the current order, leading to a clear threat to the full effectiveness of the precepts of tax performance. This entails a cognitive process conducted to the progress of taxation that this service denotes with the development of the Brazilian Tax System.