The present work seeks to examine the compatibility of the instruments of taxation and tariff applied to the companies that compose the Industrial and Port Complex of Pecém, in order to analyze their compatibility with the Brazilian legal system, thus confirming their (in)constitutionality. Since the water crisis is a worldwide reality, especially for the semi-arid state of Ceará, water management is of extreme importance, with taxes being a tool for this, and its misuse can cause a real water injustice. In order to advance in this research, we carried out a comprehensive bibliographical and documentary investigation, besides a case study, which made us investigate the close relationship between the state’s economic policy and the current water scarcity for human supply. We conclude that, considering that the Brazilian normative framework understands water as a human right and public good, the tax and tributaries benefits granted to the Industrial and Port Complex of Pecém constitute an affront to Articles 225 of the Federal Constitution and to Article 326 of the State Constitution and thus are unconstitutional.
Part of the book: Taxes and Taxation Trends