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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Format: | Article |
Language: | Portuguese |
Published: |
Faculdade de Tecnologia Eniac
2019-07-01
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Series: | Revista Eniac Pesquisa |
Subjects: | |
Online Access: | https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/598 |