O imposto sobre a propriedade territorial rural: 1964-1992
DOI:
https://doi.org/10.1590/1980-535723n9jtoKeywords:
rural property tax, land valueAbstract
This paper demonstrates the deplorable state of current ITR tax administration by the federal government, and emphasizes that it is impossible that the Union can raise efficiently taxes on 5 million rural properties. It recommends therefore that the responsability to collect ITR should be transfered to local governments.
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References
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Copyright (c) 1993 José Teófilo Oliveira
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