Comparative analysis on the economic sustainability of the social rate for basic sanitation in Sousa-PB, 2021

Abstract

The present work addresses the new tariff policy implemented in the Municipality of Sousa-PB, which, in the execution of environmental sanitation services, through a municipal authority, the Department of Water Sewage and Environmental Sanitation (DAESA) adopted a social tariff policy for tax exemption . The general objective is to analyze the economic feasibility and sustainability of the tariff policy adopted in January 2021 by DAESA. The specific objectives of the work are: to carry out a documental survey on national and local legislation about the institution of social tariffs in environmental sanitation services; analyze the temporal evolution of tariffs applied in Sousa-PB by DAESA and, finally; to prepare a comparative study between the tariff structure proposed by Assis, Vieira and Oliveira in 2018, seeking to achieve the financial balance of the autarchy and the current tariff structure adopted in 2021. To do so, it uses the deductive approach method and the procedure method comparative in the construction of a documentary, bibliographic, applied and quali-quantitative research. Coming to the conclusion of the explicit economic unsustainability of the present social tariff policy, mainly considering that the bill at national level tends to adopt the social tariff policy by reduction, and not by exemption as in the case found in the municipality of Sousa-PB.