Contribuição social para o custeio do serviço de iluminação pública - COSIP: um estudo de caso no município de Santana do Ipanema- AL

Abstract

The present study aimed to verify whether the Social Contribution to the Cost of Public Lighting Service in the municipality of Santana do Ipanema/AL respects the fundamental rights of taxpayers. For this, a quantitative research was carried out, analyzed the legislation related to the theme and confronting the municipal reality of the municipality. The need for applicability of the principle of isonomy was verified, so that the value of the tax was defined by a particular level of electricity consumption. Although everyone enjoys the same amount of public lighting, the value of the contribution depends on the type of property that is defined by law in consumption categories per kWh. The average contribution collected was detected and the balance between the tax liability rates was demonstrated. The municipal laws created by the executive entity supported and supported the calculation basis. The limits of the research concern the questionnaire applied in the field research, which naturally remains subject to the discretion of the respondents' answers. Further research is suggested in municipalities in the same region to compare the results.