Contribuição de melhoria: uma análise de sua natureza jurídica á luz das cortes superiores e a premente necessidade de sua instituição e cobrança.

Abstract

The contribution of improvement was incorporated by the national tax system by art. 145, III of the Constitution of the Federative Republic of Brazil in 1988 as a means for public administrations important revenue source derived. It turns out that such tax, has been neglected by political assess entities and doctrine, which causes serious patrimonial damage to the state, including those related to violation of the principles of tax fairness and equity. Thus, it is necessary to analyze the legal nature of the contribution of improvements in the light of jurisprudential understanding of Brazilian higher courts, so that will be outlining its importance. To meet these purpose, the methodology used was a qualitative approach that deals with the analysis of performance data, whose heart is the social aspect while construct of reality. So that research literature was used, because it provides a means to assist in the resolution of known problems, but also to explore new solutions which have not been found sufficient solutions as well as case law research, with the aim of knowing the understanding higher courts about the legislation in place of contribution for improvement, so we analyzed various web sites of research as the Supreme Court, the Superior Court of Justice and the Federal Regional Courts. Having established the key aspects that inform the contribution of improvement, you realize that your institution and collection is a necessity, so it required the exercise of the taxing power outlined by Charter Staff when contrasted with the Fiscal Responsibility Act and its principles informants, failing to subsume the administrator responsible for the offense of reckless management, and may also be subject to judicial control concentrated omission of political entities introduce the taxes within their jurisdiction by Direct Action of Unconstitutionality by Omission referred to in art. 103 , §2º of the Charter Staff. Your institution and also serves as a charging formula prosecution of taxretributive justice, curbing undeserved enrichment resulting from public works due to the omission of the state, as well as through bastardizes source of revenue, ensure national development, including for purposes of agrarian reform.