A natureza jurídico financeira da remuneração pelo uso de dependências constante do art. 27 da lei 15.838/15 do estado do Ceará: um caso de tributação oculta

Abstract

This work has as scope to reveal, revisiting some theoretical and legal aspects on the public revenue, as well as studies of tax and fiscal law, the nature of the remuneration for the use of Ceasa/CE premises, fixed by the article 27 of the law 15.838/15 of State of Ceará. The methodology adopted was the bibliographical one, based on contributions of the national doctrine about the regime of public revenue, its classifications and respective legal regime, and analytical, with examination of art. 27 of law 15.838/15. This norm is inserted in a context of fiscal adjustment undertaken by the political entity alencarino, with a strong effort to increase revenues. The remuneration, however, causes perplexity by combining elements of original revenue and derived revenue, thus demanding an analytical examination in order to reveal its legal nature, in order to attest the compatibility of this with its legal statue. At the outset, we will examine the regime of public revenue in the Brazilian legal system and the connections of financial theory with the remuneration of art. 27. By analytical examination, the compatibility of these revenue species with the norm of study will be developed in order to achieve the ultimate objective of the investigation, namely, the unveiling of the legal nature of that However, if they fail to explain the normative phenomenon satisfactorily, in the light of juridical dogmatics, the theory of hidden tributes by Hugo de Brito Machado will be adopted in a subsidiary way as a justification for the fact.