A constitucionalidade da cobrança da taxa de serviço de coleta de lixo no município de Itapetininga

Abstract

This research aims to address of the constitutionality of the recycling tax of Itapetininga municipality, heartland of the São Paulo state, instituted by the Complementary Law n.º 13/2003, with the recent alterations brought by Complementary Law n.º 138/2017. It is a bibliographical researches with a theoretical feature by a bibliographic review on the knowledge area, which began subsequently an analysis on the its subject, on literary studies and on jurisprudence. Initially, it was made an analysis of the legal elements and principles of the tax law, based on tax rates, that had as focus the garbage rate, which is a resource source compulsory modality used by the Public Administration. It is interesting to exam the constitutionality of the law that regulates the garbage collection service, collected from taxpayers in Itapetininga, once it was recently altered, since its implementation, its presentation to alter it to the municipal legislative through its passage and its finally approval, by the confrontation with the Federal Supreme Court position. It is possible verifies in this analysis that the promulgated Complementary Law it is constitutionally valid in its form, however it was approved hasty and it had not a public participation in its edition. Besides, the law was got up inside of a crisis socioeconomic period and it had as result an increased fee collection to a lot of taxpayers. In conclusion, the law, in study, had a lack of publicity in its implementation.