Archive for August, 2012

Garbage Tax

It is in this context that if presents the present work on the Impact of the Garbage Tax as Consigned Prescription, specifically in the City of the City of Nampula (MCN), in the period of 2007? 2009, in if make an analysis on contributo that tax has given in the process of retraction of the solid residues (garbage) in same urbe. This substance is fit in a branch of the Public law? financial right, contained in public finances, therefore, is about an activity developed for public collective people of public law, endowed with proper representative agencies, that aim at the prossecuo of the public interests, as n 2 of article 272 of the Constitution of the Republic of Moambique (CRM). The essential intention that it motivates the author to approach this substance is the fact to be to be intrigued in last the current scene and of the moment on the garbage proliferation and too much solid residues throughout some arteries of the city (streets, markets, excessively esquinas avenues and of urbe), remaining per many days/weeks until certain small farms, months, without being collected, although the townspeople to pay, with an apparent regularity, a value for this service, that is, one tax, in the terms of alnea c) of article 45 of the CRM conjugated with alnea) of article 44 ofthe Code of Positions of the City of Nampula of 2004. Thus, when paying its installment, all townspeople wait of the City council the accomplishment of its consideration and not fulfilling, the city council not only is to wound appraised in the term the Tax, but also it is to violate the right of the townspeople of if benefiting for what they pay, having in account alnea c) of article 11 also of the CRM. For these facts, they nickname and they legitimize the interest of the author in the subject, wanting to investigate the fenmenos or facts that have motivated the occurrence of these and other cases, being agenciando to understand as the prescription of the garbage tax is managed, which is contributo exacto of this tax or to examine the facts that occur they disclose insufficience of deep, or another fenmeno is correlated. .

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