As taxas de fiscalização de recursos minerários: quem exerce o poder de polícia sobre a mineração?

Abstract

This article addresses the complex issue of the Mineral Resources Inspection Fee (TFRM), charged by Brazilian States to enable research in the mining sector. The contextualization of the topic highlights the economic relevance of mining activities and the need for inspection to ensure compliance with environmental and mining legislation. The research problem centers on the legality of this fee, considering the alleged collection nature and possible consequences for other federative entities. The hypothesis suggests that the creation of taxes may represent an extrapolation of state powers, configuring a possible distortion of the tax nature. The general and specific objectives seek to identify the legality of the collection of TFRM by the States and analyze the position of the Federal Supreme Court in this context. The justification for this research stands out due to the importance of the topic for the national legal and economic scenario, considering the impacts on mining companies, environmental management and public revenue. Finally, it was concluded that The methodology adopted comprises an in-depth analysis of doctrine, legislation and jurisprudence, aiming to offer a significant contribution to the understanding of the constitutionality of the TFRM created by the States.