Taxa e tarifa na prestação de serviços públicos

Abstract

This work aims the study of the relevance of tax or price collection for the services provided to the public under the State responsibility. The task is justified by the persistent variety of interpretations that lasts in the juridical means and for the possibilities of presented approaches. The cognoscente approximation chosen is the one related to the semantic, syntactic and pragmatic plans of the semiotic , emphasizing the first two and also considering the importance of previous comprehension for the interpretative processes. The development of this search for a meaning initiates by the system of expression plan and advances through the systems of the content plan, passing by the prescriptive statements to the juridical rules and its coordination and subordination rolls, covering a generative passage of meaning, using interpretation processes where the semantic and syntacticsystematic aspects predominate. Considering the law as a communicational system of legislated messages, it is possible to conclude from the constitutional text that it is the State competence to provide public services directly, being able to charge taxes only, either by means of concession or permission, with the collection of tariffs and the State being able, even so, to explore economic activities, in an exceptional way, by means of public company or mixed economy society