| Summary: | 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 that the tax may be progressive because of the value of the property and have different rates according to the location and use of the property. The purpose of this research is to carry out a comparative study to identify the tax assessment criteria and the progressivity of rates used by the municipalities of the 27 Brazilian capitals, of which 26 are from the states and one from the capital of the Federal District. An exploratory research was carried out due to the investigative and descriptive process because it describes the characteristics of the sample, in addition, documentary research based on federal legislation and Brazilian capital legislation. At the end, the different criteria for aliquot definition were identified and the municipalities responded to progressivity. This study contributes to the interest of the municipal taxpayer in analyzing the tax issue, demonstrating legal aspects, besides highlighting the need for clear federal regulations to avoid or minimize tax wars.
|
|---|
