Home > Assuntos Fiscais > Urban Property Tax (Afonso et al.)

Urban Property Tax (Afonso et al.)

The urban property tax (IPTU) in Brazil by José R. Afonso, Erika A. Araújo and Marcos A. R. da Nóbrega (7/2013). “This paper analyzes the relative importance of the property tax as a revenue source for Brazilian municipalities…The paper describes the legal and administrative factors that affect property tax collections and concludes with an assessment of potencial to improve the performance of the tax…”

Verificar em: 

Postagens Relacionadas