Research on the tax of urban territorial property charged in the brazilian capitals: analysis of legality and calculation method

The Urban Land and Property Tax (IPTU) is a tribute based on the Constitution of the Federative Republic of Brazil of 1988 (CF-88), which focuses on urban property, and it is incumbent upon municipal entities to legislate, collect and inspect this tax. The Constitution further states in article 156...

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Bibliographic Details
Main Authors: Maria Paula Boyadjian, Fernando de Almeida Santos
Format: Article
Language:Portuguese
Published: Faculdade de Tecnologia Eniac 2019-07-01
Series:Revista Eniac Pesquisa
Subjects:
Online Access:https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/598