Uma análise doutrinária sobre a contribuição de custeio de iluminação pública à luz da espécie de contribuição

Abstract

The purpose of this scientific article is to analyze the guidelines and the framework for the contribution to the cost of public lighting, addressing the historical aspects and the legal nature of this tax species, seeking to expose where it arose, as well as questioning whether it would indeed fit into the tax species. contribution. And, finally, bring an analysis on its constitutionality, as well as its effectiveness, also analyzing the matrix rule to solve such questions made by the doctrines and to compare considerations of the Brazilian legal system. Therefore, to carry out this work, different bibliographic sources were used, based on historical, conceptual, principiological and scientific facts.