A importância social do IPTU e os problemas em sua gestão por Celina Gontijo Leão e Lincoln Frias publicado por Qualitas Revista Eletrônica (2018). “Os impostos não servem apenas para arrecadar recursos, eles também podem ser usados para buscar objetivos socialmente desejáveis. O objetivo deste artigo é mostrar que o Imposto sobre a Propriedade Predial e Territorial Urbana (IPTU) não tem sido utilizado em toda a sua potencialidade…”
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