TAXAS DE POLÍCIA, O PRINCÍPIO DA TRANSPARÊNCIA E O EXAME DA EQUIVALÊNCIA OU PROPORCIONALIDADE

Abstract

The proliferation of police fees imposed by different federative entities, which at times target the supervision of the same activity, makes the examination of the actual proportionality or equivalence between the amount charged, on one hand, and the cost of the supervisory activity, on the other, even more relevant. In this context, this article aims to analyze the criteria for controlling the proportionality or equivalence of police fees. To that end, it begins with an examination of the authority to establish police fees and the requirement of proportionality or equivalence, as a consequence of their retributive nature. Next, it examines the jurisprudence of the Federal Supreme Court on the matter. Although there is notable consistency in the rulings regarding the requirement of actual equivalence, there is a noticeable inconsistency in the application of this criterion. Thus, the article proposes that the analysis of the proportionality of fees must consider effective and precise proof of the cost of supervision, and that greater transparency in their calculation basis is also imperative, under the Principle of Transparency (Federal Constitution, article 146, § 3º).