Taxa de limpeza pública de residuos sólidos: uma análise para Cachoeira do Sul/RS

Abstract

Taxation for solid waste collection is a common practice in several countries around the world, including Brazil, where municipalities are responsible for defining the fees and taxes related to this service. Some countries adopt variable charging systems according to the amount of waste produced by taxpayers, while others use fixed rates. In Brazil, there is concern regarding noncompliance with these taxes and the need to raise awareness among the population regarding the importance of correctly disposing of solid waste. The objective of the project is to analyze the taxation of solid waste management in Cachoeira do Sul, RS, Brazil and propose the implementation of a fee based on the polluter pays principle (PAYT), which charges inhabitants according to the amount of waste generated. PAYT is an economic instrument that can generate financial sustainability for the municipality and encourage the reduction of waste in the environment. In the results of the analyzes for the municipality, it was verified that default in charging for the municipal garbage collection service has been a problem for the financial sustainability of the municipality in the last ten years. Although at times the revenue from users has covered half the cost of the service, the city hall has withdrawn resources from other areas to pay for it. Garbage collection is an essential service and its negligence can compromise public health. Even though increasing taxes is unpopular, it is necessary to take measures to guarantee the provision of this service. The proposed solutions are the redistribution of the cost of the service according to a methodology based on the current collection cost and the encouragement of environmental awareness projects for the population to reduce the amount of waste generated and consequently the fee charged, ensuring environmental and financial sustainability.