Conditions in tax collection: an analysis for the municipalities of Minas Gerais
Aiming to know which local characteristics influence the own tax revenues of municipalities in Minas Gerais, the bibliographic referential of this article versa on federalism and fiscal decentralization, indicating variables identified in the literature as determinants of municipal tax collection. T...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Estadual de Maringá
2017-05-01
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| Series: | Enfoque : Reflexão Contábil |
| Online Access: | http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/view/33938 |