Analysis of the fiscal effort in the collection of the IPTU for the municipalities of the state of Ceará using stochastic boundary model
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...
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| Format: | article other |
| Language: | por |
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2019
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| Online Access: | https://doi.org/10.32586/rcda.v17i1.456 |
| Country: | Brazil |
| Oai: | oai:ojs.revistacontrole.tce.ce.gov.br:article/456 |