Antijuridicidade das taxas de turismo dos municípios cearenses

Abstract

Considering the need to assess the legality of municipal tourism taxes in the state of Ceara and their alignment with national tax law, this research combines descriptive analysis with exploratory investigation. Utilizing the hypothetical-deductive method, the study analyzes the conformity of municipal norms with general tax laws, aiming to identify potential contradictions. Predominantly qualitative in approach, this research is grounded in bibliographic and documentary review, along with an analysis of legislation, case law, and legal doctrine. The research explores the essential characteristics of these taxes, their subcategories, and the municipal authority to institute them within the tourism context. lt conducts a survey of existing municipal tourism taxes in the state of Ceara, followed by an examination of the regulations establishing these taxes in light of the Theory of the Tax Incidence Matrix. The results reveal constitutional Ílaws and contravention of principles of tax law. The research concludes that Ceara's municipal tourism taxes exhibit severe legal Ílaws, justifying their lack of juridical validity