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Chapter

The property tax system in Brazil

Chapter

The property tax system in Brazil

DOI link for The property tax system in Brazil

The property tax system in Brazil book

The property tax system in Brazil

DOI link for The property tax system in Brazil

The property tax system in Brazil book

Edited ByWilliam McCluskey
BookProperty Tax

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Edition 1st Edition
First Published 1999
Imprint Routledge
Pages 17
eBook ISBN 9780429431845

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).

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