Legal Uncertainty in Defining the Tax Base of Fees and the Challenges of Financing Mining Activity Oversight

Abstract

This study examines the legal and institutional challenges involved in defining the tax base of inspection fees on mining activities, in light of the case law of the Brazilian Federal Supreme Court and the constitutional principles of proportionality, referability, and contributive capacity. It argues that although such fees must reflect the cost of state oversight, their calculation basis may legitimately consider criteria such as the volume of ore extracted, given the significant social and environmental impacts of mining. The analysis contends that legal certainty and fiscal justice require clear, predictable, and constitutionally sound parameters, especially when fees are used as regulatory tools aligned with the pigouvian tax logic. Finally, the study proposes guidelines for the legal design of such exactions to ensure tax predictability, fiscal efficiency, and the reconciliation between revenue generation, social justice, and sustainable development.