Contribuição de melhoria: uma análise acerca da (des) necessidade de lei específica para cada obra.

Abstract

The improvement contribution is a third type of tax whose hipothesis of incidence consists of the real estate valuation earnead as resulto of the execution of public works. In this sense, the Public Administation carries out works such as, for example, an asphalt pavement with the purpose of serving public interest, being certain that the conclusion of public works always results in a general benefit felt by the whole community, sometimes also resulting in a special benefit felt only by the owners of properties adjacente to the public works that experience enrichment through the increase of value in their properties, sometimes reaching extraordinary figures. Thus, the collection of the improvement contribution is an imposition of the principle of isonomy in order to balance the relationship between onus and bonuses resulting from state action, it is clear that this third type of tax is very little used, although it has been in our legislation since 1934, which is why we intend to analyze any difficulties in collecting. In this sense, specific cases are analyzed with municipalities as an active subject and the difficulties faced by them to collect this revenue. This through reseach in the literature and jurisprudence of the STJ it can be seen that a large parte of the controversies lies in the assessment if its basis of calculation and exegeses given to the complementary laws that discipline the matter, more precisely in the apparent need for a specific law prior to each work as basis for launching. In the end, it is intended to demonstrate that charging based on general law does not offend the principle of legality, as well as overcoming the questions about the calculaton basis so that it becomes a more effective tax, since the improvement contribution is means fiscal justice and partial recovery of costs of the performance of the public entity.