Taxa de incêndio: Potencial arrecadatório e melhorias na prevenção e resposta a sinistros em Manaus - AM

Abstract

This study aims to analyze the feasibility of adopting the fire prevention fee as a financing instrument for the Military Fire Brigade of Amazonas, considering its legal, financial, and social aspects. The relevance of the research is related to the challenges faced by the State of Amazonas and, in particular, by the city of Manaus, which concentrates most fire occurrences and demands significant preventive, search, and rescue services. The methodology is characterized as exploratory-descriptive, with a qualitative nature, developed through a single case study based on documentary and bibliographic analysis. Legal provisions, court decisions, institutional reports, and academic literature were examined and interpreted using content analysis. The results show that, legally, there is support for the creation of the fire prevention fee, provided that constitutional requirements of specificity, divisibility, and service linkage are met. From a financial and operational perspective, the fee has the potential to ensure greater resource stability for the CBMAM, especially when combined with complementary sources such as federal transfers and institutional partnerships. From a social perspective, acceptance of the measure depends on transparent resource management and the population’s perception of the direct benefits of the service. It is concluded that the implementation of the fee can contribute to strengthening the fire brigade and to public safety, provided that it is accompanied by budgetary planning, legislative clarity, and mechanisms for social participation.