A responsabilidade tributária na cobrança da contribuição para o custeio do serviço de iluminação pública para os municípios

Abstract

This study presents the possibility of applying the tax liability in the collection of the contribution for the cost of the public lighting service in the municipalities. For that, the theoretical basis was divided into three parts. The first one deals with tributes and their main peculiarities. In the second one, the public lighting is presented, as well as a brief history from the collection through the tax until the contribution to the cost of the public lighting service. In the third section, some details about the tax liability and its imposition on the collection of the tribute to the municipal public coffers are shown. The qualitative research is used, the inductive method, and the objectives are classified descriptive and explanatory. The data collection procedure is the bibliographic research procedure, carried out through the collection of books and legislation; associated to the documentary research and case study, through the consultation and analysis to the official electronic documents of some Superior Courts. Finally, the experience on this subject is presented in the municipalities of Bauru, Santos and São Paulo; the judicial discussion on the attribution of tax liability in the collection of the contribution on the cost of service of public lighting; and, finally, the use of the tax responsibility precepts as a tool for the collection of street lighting in Orleans.