As taxas no direito tributário brasileiro

Abstract

This research aims to examine the rates in Brazilian law, targeting mainly to discuss the concept of rate by identifying what is public service, providing greater concreteness to the analysis of the incidence matrix rule of exaction. It appears that in the Brazilian legal system such rates are enrolled in art. 145, II, of the Brazilian Federal Constitution and represent a legal obligation arising from the realization of a state activity. Thus, the rates herein mentioned are taxes that have the chance to impact a state action that directly to the taxpayer, which may consist of a divisible public service or of an act of police. The concept of public service is much discussed in the homeland and alien doctrine, and corresponds to an activity held by the State provided under the public scheme to the satisfaction of individual interests and transindividual. In the other hand, the police power is defined in article 78 of the National Tax Code - CTN as an activity of the Administrative Body that aims at the maintenance / protection of public order held by the limitation of private activities. By analyzing the abovementioned concepts it became possible to research the history of the rates, its design and legal requirements, the principles applicable to the species, the characteristics of the modalities of extortion, the structure of the rule of tax incidence matrix, the differentiation from other species and with tax prices and tariffs, the tax immunity of public services and the issue of toll, all in order to identify possible distortion of the exaction upon its implementation by law enforcement officers