Análise do esforço fiscal na arrecadação do IPTU para os municípios do estado do Ceará utilizando modelo de fronteira estocástica
Based on the understanding of the low exploitation of the Property Tax and Urban Territorial Tax – IPTU, this paper aims to calculate the Fiscal Effort Index for the municipalities of the State of Ceará during the years 2008 to 2016 regarding IPTU collection. Based on an estimate exercise on differe...
Saved in:
Main Authors: | , |
---|---|
Format: | Article |
Language: | Portuguese |
Published: |
2019
|
Subjects: | |
Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7671462 |
Source: | Revista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 17, Nº. 1, 2019, pags. 170-200 |
Tags: |
Add Tag
No Tags: Be the first to tag this record
|