A COSIP e o Princípio da Legalidade: Análise dos critérios da regra matriz de incidência tributária na Lei do Município de Garopaba/SC

• Autor(a) principal: Ambrósio, Fernando
• Data de Publicação: 2020
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Universitário da Ânima (RUNA)
• Texto Completo: https://repositorio.animaeducacao.com.br/handle/ANIMA/15514
• topic: Constituição Federal; Serviço de Iluminação Pública; Tributo; Contribuição

The present work aims to analyze the criteria of the tax rule matrix rule of Law no. 2,123, of July 11, 2018, from the municipality of Garopaba/SC that instituted the Contribution for the Cost of Public Lighting Service, in order to expose, at the end, its legality. Therefore, as for the level, it is classified as exploratory and descriptive, seeking to achieve greater familiarity with the proposed theme. As for the approach, it is classified as qualitative, starting from the analysis of the Federal Constitution, the National Tax Code and the doctrinal and jurisprudential positions. As for the data collection procedure, finally, it is classified as bibliographic and documentary, based on the study of laws, articles, doctrines and jurisprudence. It is noteworthy that there is no general complementary law for the institution of the referred contribution, which was the responsibility of the municipal public power of Garopaba/SC to choose the criteria that make up the hypothesis of incidence of the tax. With this, in view of the entire legal context for the collection of this tax exemption, the Federal Constitution and the very legal nature of this tax began to format its tax incidence matrix, with the purpose of contributing to studies on this tax.