O sistema tributário nacional e a contribuição para o custeio do serviço de iluminação pública: análise e pressupostos constitucionais de sua matriz de incidência

Abstract

This paper proposes to analyze the Contribution to the Cost of Public Lighting Service, with the purpose of exposing, at the end, a matrix rule of tax incidence for its levy. For that, the descriptive research was used, translating the result into concepts and ideas. It should be noted that there isn’t complementary general law for the institution of this contribution, and the municipal and district legislators are free to choose the criteria that are part of the tax incidence hypothesis. So, in view of the numerous forms adopted by legislators for the collection of this tax exoneration, the Constitution and the very nature of this tax were used to delimit its matrix, in order to contribute to the studies on this tax exaction.