Detalhes bibliográficos
| Ano de defesa: |
2018 |
| Autor(a) principal: |
Boyadjian, Maria Paula
 |
| Orientador(a): |
Santos, Fernando de Almeida |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
|
| Departamento: |
Faculdade de Ciências Exatas e Tecnologia
|
| País: |
Brasil
|
| Palavras-chave em Português: |
|
| Palavras-chave em Inglês: |
|
| Área do conhecimento CNPq: |
|
| Link de acesso: |
https://tede2.pucsp.br/handle/handle/21472
|
Resumo: |
The Federative Republic of Brazil's constitution, from 1988, brought the task and challenge of seeking instruments to achieve better tributary justice to municipal managers, that is, to tax the taxpayers according to their ability to contribute. To achieve this objective, some instruments support and contribute to the IPTU's progressive principle, one of the leading taxes of these entities of the federation. The purpose of this research is to carry out a comparative study on the progressivity criteria of aliquots used by the municipalities of the 27 Brazilian capitals, of which 26 are from the states and the capital of the Federal District, that is, how the rates are applied. Exploratory research was carried out, and the legislation of each Brazilian capital was analyzed, through comparative tables, presenting the various ways in which the tax is applied in each Brazilian capital. In the end, we identified the different criteria for aliquots definition, and if municipalities respond to progressivity. With this work, it is sought a clear reflection on how the cities calculate the IPTU in all Brazilian capitals. Through the presented results, it is expected to arouse the interest of the taxpayer in analyzing the tax issue in their city in contrast to others, besides showing results that may even contribute on avoiding a fiscal war |
