O imposto sobre a transmissão de bens imóveis (ITBI): principais questões

José Mauricio Conti

doi:10.5433/2178-8189.2002v5n0p43

O imposto sobre a transmissão de bens imóveis (ITBI): principais questões

Authors

José Mauricio Conti Universidade de São Paulo

DOI:

https://doi.org/10.5433/2178-8189.2002v5n0p43

Keywords:

Brazilian tributary law, Tax, Immobile goods, Proportionality, Progressivity.

Abstract

In this article there are analyzed the main pertinent subjects to the Tax on the Transmission of Immobile Goods (ITBI). Beginning with the historical evolution a general vision is supplied on the main aspects related to the municipal tribute. To proceed, the polemic arguments on the convenience of the progressivity and of the proportionality they are presented, and in the conclusion it is synthesized the essential ideas of the theme.

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Author Biography

José Mauricio Conti, Universidade de São Paulo

Doutor e Mestre em Direito Econômico Financeiro pela Universidade de São Paulo - USP. Professor Assistente-Doutor da Faculdade de Direito da Universidade de São Paulo. Juiz de Direito em São Paulo

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Published

2002-12-15

How to Cite

Conti, J. M. (2002). O imposto sobre a transmissão de bens imóveis (ITBI): principais questões. Scientia Iuris, 5, 43–58. https://doi.org/10.5433/2178-8189.2002v5n0p43

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Issue

v.5/6 (2001/2002)

Section

Artigos

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