Solid waste management rate: an analysis of the tax institution in the municipality of Vitória da Conquista, Bahia

Abstract

Taxes are instituted with the purpose of paying for public services that are essential for the maintenance of a society, such as: health, safety, public cleaning, basic sanitation, etc. Fees, a tax type, are conceptualized by the Brazilian Constitution, as taxes instituted due to the power of the police or for the effective or potential use of specific and divisible public services, provided to the taxpayer or made available to him and may be instituted by any of the public entities. The institution of the Solid Waste Fee is an imposition of the Federal Government on the Municipalities that, failing to do so, may suffer fiscal consequences for the waiver of revenues, foreseen as an infraction in Complementary Law nº 101/2000. The objective of this work is to analyze whether Complementary Law nº 2.581 of 2021, which established the Solid Waste Management Fee in the municipality of Vitória da Conquista, is in accordance with the constitutional principles of taxation and with the principle of supremacy of the public interest. The actuality of this theme in Conquista's society raises many questions, this time, the present text, through a bibliographic methodology and documentary research, using the qualitative method, will seek to answer such questions. Finally, it can be seen that the results of this research show that the institution of the aforementioned fee in Vitória da Conquista-BA fulfills the constitutional requirements for its institution and, therefore, is able to be charged against the local taxpayer.