O aspecto quantitativo das taxas

Abstract

The aim of this dissertation is to analyze the quantitative aspect of fees charged by public entities (specifically the ones that have the nature of taxes according to the Brazilian Law). The following hypotheses have been confirmed: (i) The cost incurred by the public entity is the tax base and a legal limitation for the levy; (ii) the amount charged must indicate that the global cost has been shared among all taxpayers; (iii) state cost, as the tax base, must be referred to in the statue that stipulates the levy. The starting point is the development of fees as having the nature of taxes in Brazilian Law, from the first formulations to the current statutory scenario. Afterwards, the main features of the triggering event of fees as taxes are analyzed, considering that the law distinguishes between two types of fees: those charged in the event of services and those charged due to administrative control or inspection. Then, the study goes over the base and rates of fees, as to reach the concept of what is called state cost and to state how such cost must be outlined in statutes. After that, the main taxation principles are analyzed in order to define how they relate to fees, especially in the quantitative perspective. After investigating the limitations of taxation with non-fiscal purposes and confirming the inexistence of destination for the revenue raised from fees, some specific fees are analyzed, as to clarify that a stricter control of their base is recommended