LACERDA, R. P. C.; http://lattes.cnpq.br/2758578845878671; LACERDA, Ramom Possidônio de Carvalho.
Resumen:
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.