TAXA DE SEGURANÇA CONTRA INCÊNDIOS (TACIN): Inconstitucionalidade da cobrança no estado de Mato Grosso

• Autor(a) principal: Grabriela da Silva Nunes, Yasmim
• Data de Publicação: 2021
• Outros Autores: Silva Costa dos Santos, Josiane, Oliveira Aragão Servilha, Graziele, Íris de Morais, Márcio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Estudos e Pesquisas em Administração
• Texto Completo: https://periodicoscientificos.ufmt.br/ojs/index.php/repad/article/view/13278
• topic: Collection. Rate. Tribute.; Arrecadação. Taxa. Tributo

The objective of the research was to verify the reasons that led to the suspension of the collection of the Fire Safety Fee (TACIN) in the state of Mato Grosso. The methodology is classified as descriptive, with a qualitative approach and the procedures as bibliographical and documentary. The study area comprised all municipalities that qualify as TACIN taxpayers in Mato Grosso. The period of analysis ranged from 2016 to 2020, gathering information about tax collection, legislation and the judicial process. Information about the collection was obtained through the ombudsman of SEFAZ-MT. The FIEMT lawsuit filed in 2016 was what set a precedent by asking for the ineligibility of State Law 4547/82, which authorized the collection of TACIN in the State. There were divergent decisions regarding the suspension of the collection of TACIN during the judicial process, going through several instances until the Federal Supreme Court (STF) unanimously decided to overturn the mandatory collection of TACIN, leaving the State to reimburse the taxable persons of the collection of the last 5 years, in the form of tax credit.