SOLID WASTE'S GENERATION AND COLLECTION MUNICIPALITIES TAXES: DIFFERENCES AND ANALYSIS OF EXTRAFISCAL FUNCTION/TAXAS MUNICIPAIS DE GERACAO E DE COLETA DE RESIDUOS SOLIDOS: DIFERENCAS E ANALISE DA FUNCAO EXTRAFISCAL

This paper seeks to evaluate two taxes related to waste management: waste generation tax, proposal not yet disseminated in Brazil, and the used waste collection tax, already current in some Brazilian cities. Through the hypothetical-deductive method and bibliographic research, it was possible present the concepts of tax and police power and, subsequently, point out differences between the two taxes. The conclusion was that both rates have extrafiscal function and, for this reason, their implementation is necessary in order to guarantee protection to the ecologically balanced environment, exercised, in this case, by the municipalities.