As taxas no Direito brasileiro

Abstract

The present paper aims to analyze the budgetary and tributary relevance of fees, as a species of tax, towards the brazilian legal system. In order to do so, the argumentative expedient of the study hereby proposed, at first, exposes objective analysis of the tributary fees in the normative context of the Republican Charter of 1988, especially the tax distinctions and species of rates, considering the taxable event hypotheses. Then, through a critical analysis of the brazilian legal doctrine, the paper discusses the possible effects of certain constitutional principles that validate this tax species. Finally, the article discusses the prosecution of tributary fees by the Brazilian Public Prosecutor’s Office, considering the relate tax obligation in view of individual taxpayer rights, as well as individual homogeneous rights, towards Brazilian jurisprudence and legal doctrine.

Keywords

• Tributary fee
• taxes
• taxes species
• tax law
• brazilian public prosecutor’s office