The property tax system in Brazil

Claudia De Cesare, Les Ruddock

Research output: Chapter in Book/Report/Conference proceedingChapter

4 Citations (Scopus)

Abstract

The National Fiscal Code (CTN) lays down the fundamental principles of the property tax in Brazil. The code defines the components of the tax base, the tax liability, and the general exemptions from the tax base. Other specifications concerning property taxes are defined at local government level. As a consequence, procedures related to establishing the tax base and rates for the property tax may vary considerably around Brazil. Since the reform of the taxation system undertaken in 1967, the property tax has been imposed at local government level. Until 1988, the only sources ofraising revenue from taxes administered by municipalities were the property tax and a tax on services (ISSQN).

Original languageEnglish
Title of host publicationProperty Tax
Subtitle of host publicationAn International Comparative Review
EditorsWilliam McCluskey
PublisherRoutledge
Chapter13
Pages266-282
Number of pages17
Edition1st
ISBN (Electronic)9780429777202, 9780429431845
ISBN (Print)9781138362772, 9781138362895
Publication statusPublished - 5 Jun 2019
Externally publishedYes

Publication series

NameRoutledge Revivals
PublisherRoutledge

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  • Cite this

    De Cesare, C., & Ruddock, L. (2019). The property tax system in Brazil. In W. McCluskey (Ed.), Property Tax: An International Comparative Review (1st ed., pp. 266-282). (Routledge Revivals). Routledge. https://www.taylorfrancis.com/books/9780429431845/chapters/10.4324/9780429431845-22