TARIFF

In the classic concept, it only includes taxes, specific and divisible public service fees, and improvement contribution (resulting from public works). The word tariff is also used, in the generic sense, for any and all amounts, for any purpose, paid to the Government without the acquisition / purchase / transfer of direct, concession and specific services and/or goods. In this case, the term tariff covers taxes, fees, improvement contributions, social and economic contributions, tax charges and tariffs (with fiscal characteristics) and emoluments that contribute to constitute the budget revenue of the Federal Government, the States, the Federal District, and the Cities.